Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been deleted.
Deleted by FA12 s2(5). Deemed to have come into force and takes effect on and from 1 January 2012.
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531AP Record keeping.
(1) An employer shall record the following particulars in respect of each employee to whom payment of relevant emoluments has been made in a tax year—
(a) the amount of each payment of relevant emoluments,
(b) the amount of universal social charge deducted from each such payment,
(c) the total amount of universal social charge which the employer is liable to remit in respect of each such payment, and
(d) the dates of commencement and cessation within the tax year of the employment of the individual, where applicable.
(2) The records specified in subsection (1) shall be in a form approved by the Revenue Commissioners and shall be retained by employers for not less than 6 years after the end of the tax year to which they relate.
(3) This section shall cease to have effect upon the coming into operation of the regulations made under section 531AAB.
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