Links from Section 28 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
[(1A) Where a remittance referred to in paragraph (1) is made by electronic means (within the meaning of section 917EA of the Act) as are required by the Revenue Commissioners, paragraph (1) shall apply and have effect as if the reference to “14 days” were a reference to “23 days”; but where the said remittance is not made on or before the date provided for in this paragraph, this Regulation shall apply and have effect without regard to the provisions of this paragraph.]2 |
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Taxes Consolidation Act, 1997 |
(b) any amount of tax that was not so deducted but which the employer was liable, in accordance with section 985A(4) of the Act, to remit, in respect of that income tax month, to the Collector-General in respect of notional payments made by the employer, |
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Taxes Consolidation Act, 1997 |
(4) If the amount which the employer is liable to remit to the Collector-General under paragraph (1) of this Regulation exceeds the amount of the total net tax deducted in relation to emoluments paid by the employer during the relevant income tax month and the Revenue Commissioners are of the opinion that an employee has received his or her emoluments knowing that the employer has wilfully failed to either deduct therefrom or to remit in respect thereof in accordance with section 985A(4) of the Principal Act an amount of tax which the employer was liable to deduct or so remit under these Regulations, the Revenue Commissioners may direct that the amount of the excess shall be recovered from the employee, and where they so direct, the employer shall not be liable to remit the amount of the excess to the Collector-General.]3 |
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Links to Section 28 (from within TaxSource Total) | ||
None |