| Links from Section 68 | ||
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None |
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| Links to Section 68 (from within TaxSource Total) | ||
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(ii) to section 68 were a reference to section 106. |
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(1) Where a liable person is in receipt of emoluments and section 66 or 68 applies, the Revenue Commissioners may direct an employer to deduct, in a period specified in the direction, local property tax payable by the liable person from the net emoluments payable to the liable person by the employer. |
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(b) shall, if section 68 applies, be the amount that the liable person elects or agrees, as the case may be, to have deducted from his or her net emoluments. |
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(ii) to section 68 were a reference to section 88. |
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