Withholding obligation expanded - payer duty now includes ensuring payment and incorporates specified withholding provisos. Amendment replaces the obligation to "pay the whole" with "pay or ensure payment of, the whole" and inserts "or ensure payment of," after "deduct or pay," ... Summary
Withholding obligation expanded - payer duty now includes ensuring payment and incorporates specified withholding provisos.
Amendment replaces the obligation to "pay the whole" with "pay or ensure payment of, the whole" and inserts "or ensure payment of," after "deduct or pay," while adding specified withholding provisos and a banking-related withholding subsection as separate sub-clauses to the penalty provision, thereby extending the provision's reach to cover obligations to ensure payment under those listed withholding mechanisms.
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