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Information as to payments to employees.
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6.—(1) In section 105 of the Income Tax Act, 1918, the references to payments made to persons in respect of their employment and to the remuneration of persons in their employment shall be deemed to include references—
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(a) to any payments made after the 5th day of April, 1958, to employed persons in respect of expenses,
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(b) to any payments made after that day on behalf of employed persons and not repaid, and
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(c) to any payments made after that day to the employees in a trade or business for services rendered in connection with the trade or business, whether the services were rendered in the course of their employment or not.
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(2) The reference in paragraph (a) of subsection (1) of this section to payments made to employed persons in respect of expenses includes a reference to sums put at the disposal of an employed person and paid away by him.
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