| Links from Section 72 | ||
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| Act | Linked to | Context |
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2012/en/act/pub/0052/sec0065.html |
unresolved |
(1) An employer who is directed by the Revenue Commissioners under section 65 to deduct local property tax from a liable person’s net emoluments shall do so at a time and frequency which corresponds with the payment of the liable person’s emoluments. |
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2012/en/act/pub/0052/sec0065.html |
unresolved |
A is the amount of local property tax contained in the direction given under section 65, and |
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2012/en/act/pub/0052/sec0065.html |
unresolved |
B is the number of paydays between the date on which the direction under section 65 is given and the end of the period for which that direction is given. |
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2012/en/act/pub/0052/sec0070.html |
unresolved |
(2) To the extent that there are not, in the period specified in the direction concerned, sufficient net emoluments paid to the liable person to meet the whole amount of local property tax concerned, this section shall be read as only being applicable to the portion of that amount of local property tax that can be met by deductions in those circumstances and section 74 shall be read accordingly, but this subsection is without prejudice to sections 70 and 76. |
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2012/en/act/pub/0052/sec0074.html |
unresolved |
(2) To the extent that there are not, in the period specified in the direction concerned, sufficient net emoluments paid to the liable person to meet the whole amount of local property tax concerned, this section shall be read as only being applicable to the portion of that amount of local property tax that can be met by deductions in those circumstances and section 74 shall be read accordingly, but this subsection is without prejudice to sections 70 and 76. |
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2012/en/act/pub/0052/sec0076.html |
unresolved |
(2) To the extent that there are not, in the period specified in the direction concerned, sufficient net emoluments paid to the liable person to meet the whole amount of local property tax concerned, this section shall be read as only being applicable to the portion of that amount of local property tax that can be met by deductions in those circumstances and section 74 shall be read accordingly, but this subsection is without prejudice to sections 70 and 76. |
| Links to Section 72 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(1) Subject to sections 72(1) and 73, an employer shall be accountable for the amount of local property tax deductible, and shall be liable to remit that amount to the Revenue Commissioners, as if it were an amount of income tax deductible in accordance with the PAYE Regulations. |
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(1) Without prejudice to any action which may be taken under section 76, where an employer who was liable to remit an amount of local property tax in accordance with Regulation 28 or 29, as the case may be, of the PAYE Regulations, which amount was to be determined in accordance with section 72(4), failed to remit this amount and— |
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(a) did not notify the Revenue Commissioners in accordance with section 72(5)(b) or send a statement to the Revenue Commissioners in accordance with section 73, or |
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(b) notified the Revenue Commissioners in accordance with section 72(5)(b), but remitted a lesser amount than the amount specified in the notification, |
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