PAYE and National Insurance. The Company has properly operated the PAYE and National Insurance contributions systems by making such deductions as are required by law from all payments made or deemed to be or treated as made by it or on its behalf, and by duly accounting to H.M. Revenue and Customs for all sums so deducted and for all other amounts for which it is required to account under the PAYE and National Insurance contributions systems.
PAYE and National Insurance. 1.1 Notwithstanding anything contained in the Rules of the Plan (in particular Article 14.5), it shall be a condition of the right to exercise an Replacement eBay Option that the Original Beneficiary shall pay to and indemnify the relevant member of the eBay Group against the full amount of any and all liability to UK Pay As You Earn income tax, employee national insurance contributions which are attributable to the exercise of the Replacement eBay Option and which are primarily liabilities of or which arise in respect of the Original Beneficiary but which the Company or the relevant eBay Group company is or may become liable to discharge. No eBay Option may be exercised until the Original Beneficiary has entered into such arrangements as the eBay Board or its Delegate may from time to time reasonably require (and notify to the Original Beneficiary) to ensure that any such liabilities are accounted for to the satisfaction of eBay, the Company or the relevant eBay Group company.
1.2 It shall be a condition of the right to exercise all Replacement eBay Options granted under this Agreement that:
(a) if so requested by eBay, the Company or any eBay Group company, as soon as practicable following the grant of an Replacement eBay Option, the relevant eBay Group company and the Original Beneficiary shall enter into an election in terms satisfactory to the Inland Revenue under paragraph 3B of Schedule 1 Social Security Contributions and Benefits Axx 0000 that the liability of eBay, Skype or any member of the eBay Group to pay any secondary Class 1 national insurance contributions in respect of gains arising on the exercise of an Replacement eBay Option shall be transferred to the Original Beneficiary such that what would otherwise be the liability of the relevant member of the eBay Group becomes the liability of the Original Beneficiary; and
(b) if so required to enter into an election under Article 1.2(a) above, the relevant member of the eBay Group and the Original Beneficiary shall agree to do all acts and things which may be necessary to give effect to the election at Article 1.2
(a) but if such election is not effective, or if the Original Beneficiary is not required to enter into such an election and in any event, the Original Beneficiary shall agree under paragraph 3A of Schedule 1 Social Security Contributions and Benefits Axx 0000 as a condition of his right to exercise his Replacement eBay Option to pay and indemnify the relevant member of the eBay Group...
PAYE and National Insurance. 17.1 Each Target Group Company has properly operated the PAYE and National Insurance contributions systems by making such deductions as are required by law from all payments made or deemed to be or treated as made by it or on its behalf, and by duly accounting to the Inland Revenue for all sums so deducted and for all other amounts for which it is required to account under the PAYE and National Insurance contributions systems (including on notional payments and contributions on car and car fuel benefits assessed annually) and by making all returns and reports and providing all 119 117 information in respect of any payments made or treated as made and any benefits provided for directors, employees or others.
17.2 No Target Group Company has suffered any PAYE audit by the Inland Revenue or visit by the Department of Social Security within the seven years ending with the date of this Agreement or has been notified that any such audit or visit will or is expected to be made.
17.3 There are set out in the Disclosure Letter particulars of all dispensations, notifications and/or notices received by each Target Group Company under Section 166 TA 1988.
17.4 No Target Group Company operates any scheme approved under Section 202 TA 1988 or Chapter III of Part V TA 1988.
17.5 None of the directors or employees of any Target Group Company are in contracted-out employment for national insurance contribution purposes.
PAYE and National Insurance. All amounts for which the Vendor should have accounted to the Inland Revenue in respect of income tax (including under the Pay as You Earn system) and national insurance in relation to the Employees have been paid and all relevant returns have been made in all cases by the due date for the same.
PAYE and National Insurance. Within the last four years, each Existing XxxX Subsidiary has properly operated the PAYE and national insurance contributions systems by making such deductions as are required by law from all payments made or deemed to be or treated as made by it or on its behalf, and by duly accounting to HMRC for all sums so deducted and for all other amounts for which it is required to account under the PAYE and national insurance contributions systems.
PAYE and National Insurance. Each Ivy Group Company has properly operated the PAYE and National Insurance contributions systems by making such deductions as are required by law from all payments made or deemed to be or treated as made by it or on its behalf, and by duly accounting to the Internal Revenue for all sums as deducted and for all other amounts for which it is required in account under the PAYE and National Insurance contributions systems.
PAYE and National Insurance. (a) All income tax deductible and payable under the PAYE system has so far as required to be deducted, been deducted from all payments made by each Group Company and all amounts due to be paid to the Inland Revenue prior to the date hereof have been so paid.
(b) All deductions and payments required to be made in respect of National Insurance contributions (including employers contributions) have been so made.
(c) Proper records have been maintained in respect of all such deductions and payments and regulations applicable thereto have been complied with.
PAYE and National Insurance. 5.1 The Company has properly operated the UK PAYE and National Insurance contributions systems by making such deductions as are required by law from all payments made or deemed to be or treated as made by it or on its behalf, and by duly accounting to HM Revenue and Customs and the UK Department of Social Security for all sums so deducted and for all other amounts for which it is required to account under the said PAYE and National Insurance contributions systems.
5.2 The Company has not made any payment to or provided any benefit for any officer or employee or ex-officer or ex-employee of the Company which is not allowable as a deduction in calculation of profits of the Company for Taxation purposes.
5.3 The Company has made all deductions that it is obliged to make under all regulations made pursuant to Section 25 Tax Credits Xxx 0000.
5.4 No officer or employee (including current, previous, prospective or future officers or employees and including any associated person as defined in section 421C IT(EP)A) of the Company has in consideration, consequence or otherwise in connection with such employment been awarded, issued or granted any shares, interest in shares or options in any of the circumstances described in Chapters 6 to 9 of Part 7 (and Schedules 2 to 5) IT(EP)A (Approved Share Schemes).
5.5 No officer or employee (including current, previous, prospective or future officers or employees and including any associated person as defined in section 421C IT(EP)A) of the Company has in consideration, consequence or otherwise in connection with such employment acquired either any employment related securities or any interest in any employment related securities (as defined in section 421B IT(EP)A) or any employment related securities option (as defined in section 471 IT(EP)A).
5.6 The Company is not party to an election pursuant to section 425(3), 430(1) or 431 IT(EP)A.
5.7 The Company has complied with all relevant reporting obligations contained in Part 7 IT(EP)A.
5.8 There are, in relation to the officers and employees (including current, previous, prospective or future officers and employees and including any associated person as defined in section 421C IT(EP)A) of the Company, no circumstances in which any employment related securities (or an interest in such employment related securities) might be or become subject to a chargeable event as defined in section 439(2) IT(EP)A.
5.9 The Company has not, for the purposes of section 446A or section 446K IT...
PAYE and National Insurance. E5.1.3.1 So far as the Covenantors are aware each of the UK Companies have properly operated the Pay As You Earn and National Insurance system deducting Tax as required by law from all payments made, or treated as made to, employees and ex-employees of the UK Companies and have accounted to the Inland Revenue, DSS or Contributions Agency (as the case may be) for all Tax so deducted and all Tax chargeable on benefits provided for employees of the UK Companies.
E5.1.3.2 So far as the Covenantors are aware, each of the UK Companies have complied in all material respects with all reporting requirements and has kept books and records relating to all payments and benefits made or provided, or treated as made or provided to its directors, employees or officers or former directors, employees or officers.
E5.1.3.3 None of the UK Companies participate in a scheme registered under chapter III of part V of the Taxes Act and no application for registration of such a scheme has been made by any of the UK Companies.
PAYE and National Insurance. Each Group Company has operated the PAYE and National Insurance contributions systems by making such deductions as are required by law from all payments made or deemed to be or treated as made by it or on its behalf, and by duly accounting to the Inland Revenue for all sums so deducted and for all other amounts for which it is required to account under the PAYE and National Insurance contributions systems.
