| Links from Section 76 | ||
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| Act | Linked to | Context |
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2012/en/act/pub/0052/sec0065.html |
unresolved |
Where an employer who has been given a direction under section 65 does not deduct the amount of local property tax contained in the direction before the end of the period specified in the direction— |
| Links to Section 76 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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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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(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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