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(4) In the case of an employer to whom section 531V(1) applies, the employer shall include the following details on the form which is required to be sent to the Collector-General under Regulation 31 of the PAYE Regulations:

(1) The parking levy provided for under this Part is placed under the care and management of the Revenue Commissioners and section 849 shall apply as if “parking levy” were included in the definition of “tax” in that section.

(a) the definition of “the regulations” in section 989 applies as if it included a reference to the provisions of this Part, and

(b) sections 989, 990, 991 and 991A apply as if the respective references to income tax or tax in those sections included a reference to the parking levy payable under this Part.

(b) sections 989, 990, 991 and 991A apply as if the respective references to income tax or tax in those sections included a reference to the parking levy payable under this Part.

(b) sections 989, 990, 991 and 991A apply as if the respective references to income tax or tax in those sections included a reference to the parking levy payable under this Part.

(b) sections 989, 990, 991 and 991A apply as if the respective references to income tax or tax in those sections included a reference to the parking levy payable under this Part.