| Links from Section 74 | ||
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| Act | Linked to | Context |
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2012/en/act/pub/0052/sec0065.html |
unresolved |
(2) An employer shall remit to the Collector-General the amount of local property tax which the employer is directed under section 65 to deduct and the remittance shall be made at the same time and in the same manner as the remittance of income tax which the employer is required under Regulation 28 or, as the case may be, Regulation 29 of the PAYE Regulations to make. |
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2012/en/act/pub/0052/sec0072.html |
unresolved |
(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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2012/en/act/pub/0052/sec0073.html |
unresolved |
(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. |
| Links to Section 74 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(2) Local property tax which is deductible by an employer under section 74 shall be payable within the period specified in Regulation 28(1) and (1A) or Regulation 29(1) and (1A), as the case may be, of the PAYE Regulations (within the meaning of section 64). |
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(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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Subject to section 960H of the Act of 1997 (as applied by section 120) and section 26, where the amount of local property tax deducted by an employer from a liable person’s net emoluments in the period specified in the direction given under section 65 exceeds the amount which the employer is liable to remit to the Collector-General under section 74, the Revenue Commissioners shall repay the excess to the liable person. |
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