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Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018)

12. General provision for deductions and repayments

(1) Subject to paragraph (2), on payment of relevant emoluments by an employer to an employee, deductions or repayments of USC shall be made subject to, and in accordance with, these Regulations.

(2) Paragraph (1) shall not apply where Regulation 8(2) applies.