75 Failure by employer to remit local property tax.

(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—

(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

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

the Revenue Commissioners may give notice to the employer of the amount which the employer failed to remit.

(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.

(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.