The Institute of Chartered Accountants in Ireland, Section 75, Link Report

Links from Section 75
Act	Linked to	Context
2012/en/act/pub/0052/sec0065.html	unresolved	(3) A notice given under subsection (1) may relate to local property tax that should have been remitted for any part, or for all, of the period specified in the direction given under section 65.
2012/en/act/pub/0052/sec0072.html	unresolved	(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—
2012/en/act/pub/0052/sec0072.html	unresolved	(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
2012/en/act/pub/0052/sec0072.html	unresolved	(b) notified the Revenue Commissioners in accordance with section 72(5)(b), but remitted a lesser amount than the amount specified in the notification,
2012/en/act/pub/0052/sec0073.html	unresolved	(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
2012/en/act/pub/0052/sec0076.html	unresolved	(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—
2012/en/act/pub/0052/sec0120.html	unresolved	(2) A notice given to an employer under subsection (1) shall be treated as a demand for payment by the Collector-General under section 960E(2) of the Act of 1997 (as applied by section 120) and subsection (3) of that section 960E shall apply accordingly.
Taxes Consolidation Act, 1997	sec0960E.html	(2) A notice given to an employer under subsection (1) shall be treated as a demand for payment by the Collector-General under section 960E(2) of the Act of 1997 (as applied by section 120) and subsection (3) of that section 960E shall apply accordingly.
Taxes Consolidation Act, 1997	sec0960E.html	(2) A notice given to an employer under subsection (1) shall be treated as a demand for payment by the Collector-General under section 960E(2) of the Act of 1997 (as applied by section 120) and subsection (3) of that section 960E shall apply accordingly.
Taxes Consolidation Act, 1997	TCA97.html	(2) A notice given to an employer under subsection (1) shall be treated as a demand for payment by the Collector-General under section 960E(2) of the Act of 1997 (as applied by section 120) and subsection (3) of that section 960E shall apply accordingly.
Links to Section 75 (from within TaxSource Total)
None

2012/en/act/pub/0052/sec0065.html

unresolved

(3) A notice given under subsection (1) may relate to local property tax that should have been remitted for any part, or for all, of the period specified in the direction given under section 65.

2012/en/act/pub/0052/sec0072.html

unresolved

(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—

2012/en/act/pub/0052/sec0072.html

unresolved

(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

2012/en/act/pub/0052/sec0072.html

unresolved

(b) notified the Revenue Commissioners in accordance with section 72(5)(b), but remitted a lesser amount than the amount specified in the notification,

2012/en/act/pub/0052/sec0073.html

unresolved

(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

2012/en/act/pub/0052/sec0076.html

unresolved

(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—

2012/en/act/pub/0052/sec0120.html

unresolved

(2) A notice given to an employer under subsection (1) shall be treated as a demand for payment by the Collector-General under section 960E(2) of the Act of 1997 (as applied by section 120) and subsection (3) of that section 960E shall apply accordingly.

Taxes Consolidation Act, 1997

sec0960E.html

(2) A notice given to an employer under subsection (1) shall be treated as a demand for payment by the Collector-General under section 960E(2) of the Act of 1997 (as applied by section 120) and subsection (3) of that section 960E shall apply accordingly.

Taxes Consolidation Act, 1997

sec0960E.html

(2) A notice given to an employer under subsection (1) shall be treated as a demand for payment by the Collector-General under section 960E(2) of the Act of 1997 (as applied by section 120) and subsection (3) of that section 960E shall apply accordingly.

Taxes Consolidation Act, 1997

TCA97.html

(2) A notice given to an employer under subsection (1) shall be treated as a demand for payment by the Collector-General under section 960E(2) of the Act of 1997 (as applied by section 120) and subsection (3) of that section 960E shall apply accordingly.