16. Deduction in special cases

(1) This Regulation applies to—

(a) payments of relevant emoluments made on 31 December in any USC year or, if that year is a leap year, on 30 or 31 December in that year, to or on behalf of an employee who is paid weekly or fortnightly, and

(b) any other payments of relevant emoluments made to or on behalf of an employee to which the Revenue Commissioners direct that this Regulation shall apply.

(2) Regulation 14(1) shall not apply to payments of relevant emoluments to which this Regulation applies and on making any such payment an employer shall deduct therefrom the amount of USC which would have been deductible therefrom if the payment had been made on the previous 1 January.