Salaries taxation clarified: structural reorganisation and retention of substantive tax treatment simplifies employer scope and advance salary rules.
Clause 15 reorganises salary taxation into discrete subsections, modernises terminology by adopting "tax year," and converts explanations into operative provisions. It limits main clauses to "employer" while separately providing that "employer includes former employer," and elevates the treatments of advance salary and partner remuneration to standalone subsections, preserving existing substantive tax effects while improving statutory clarity.