S.L. 123.2 Art. 3Determination of rate of tax at which deduction is to be made and its communication to payers and payees. Cap. 123. Cap. 372.

(1) The Commissioner shall determine and direct the rate at which tax is to be deducted by a payer on any occasion when emoluments are paid by him to a payee: provided that unless article

71 of the Income Tax Act is applicable or article 46 of the Income

Tax Management Act has been applied, the Commissioner shall not, without the consent of the payee, direct the deduction of tax in excess of fifty per cent of the emoluments.

(2) The rate of tax determined by the Commissioner shall be communicated as soon as may be both to the payer and the payee.

(3) Directions for the deduction of tax may include directions regarding the manner in which the tax shall be deducted, the period over which the deduction shall be made and such other directions as the Commissioner may think fit.