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(i)deduct tax from those emoluments by reference to the latest revenue payroll notification available to the employer, or if no such notification is available, in accordance with Regulation 22 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) Regulation 19 of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018) , and

(a)due to a persistent technology systems failure, an employer is unable to validate the most recent revenue payroll notification for an employee or to notify the Revenue Commissioners under section 985G(2), and

(ii)provide the notification under section 985G(2) immediately upon rectification of the technology systems failure.

(2)Where an employer complies with the requirements of subsection (1), the employer shall be deemed to have deducted tax from the emoluments concerned in accordance with the terms of a valid revenue payroll notification and the notification shall be deemed to have been made under section 985G(2) in the month in which the emoluments were paid.