In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Ascertainment of Income
Income Tax Act · 2024 Revised Edition · Part · Ascertainment of Income
Official textFrom Attorney General's Chambers, unchanged
Where an employer makes payment of salary on account of any written law relating to maternity leave to any of its female employees who is a member of the Employee Trust established by section 6 of the
Employee Trust Act (Chapter 167), there shall be allowed a further deduction of the amount of that salary in addition to the deduction allowed under section 11:
Provided that the allowance under this section shall be restricted to an amount not exceeding the amount of salary of an employee for more than 15 weeks.
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