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Legislation

The legislation under which the Income Tax Instalment Payments ('ITIP') system operates, and which defines employer obligations, is covered within the following Acts passed by Tynwald:

  • Income Tax (Instalment Payments) Act 1974;
  • Income Tax (Amendment) Act 1986.

In addition, the following regulations and orders have been passed to supplement the above Acts of Tynwald:

  • Income Tax (Modified ITIP) Regulations 1987 [Government Circular No 92/87];
  • Income Tax (Instalment Payments) (Temporary Taxation) Order 2010 [Statutory Document No 21/10].
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