Links from Section 16A | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
and where, by reason of an insufficiency of payments of emoluments actually made to or on behalf of the employee, the employer is liable to remit under section 985A(4) of the Principal Act an amount of income tax which the employer was unable to deduct from such payments, the employer shall be liable to remit that amount of tax to the Revenue Commissioners as if the amount to be remitted had been deducted in accordance with this Regulation.]1 |
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Links to Section 16A (from within TaxSource Total) | ||
None |