| Links from Section 73 | ||
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| Act | Linked to | Context |
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2012/en/act/pub/0052/sec0065.html |
unresolved |
Where a liable person, in respect of whom a direction has been given to an employer under section 65 ceases employment with the employer before the full amount of the local property tax contained in the direction has been deducted, the employer shall immediately send to the Revenue Commissioners a statement in the form specified by them. |
| Links to Section 73 (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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(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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