Income Tax (Employments) (Consolidated) Regulations, 2001 (S.I. Number 559 of 2001)
PART 4
Deduction and repayment of tax
16 General provision for deductions and repayments.
On payment of emoluments referred to in Regulation 7, deductions or repayments of tax shall be made subject to, and in accordance with, the subsequent provisions of this Part of these Regulations.