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Income Tax (Employments) (Consolidated) Regulations, 2001 (S.I. Number 559 of 2001)

33 Death of employer.

If the employer dies, anything which the employer would have been liable to do under these Regulations shall be done by the employer's personal representative, or, in the case of an employer who paid emoluments on behalf of another person, by the person succeeding the employer or, if there is no such person, the person on whose behalf the employer paid emoluments.