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

29. Recovery of tax from employee

(1) Any USC that is to be remitted to the Collector-General under paragraph (1) of Regulation 28 shall be remitted within 14 days of the date on which the Collector-General first makes application therefor.

(2) Any USC that is to be remitted to the Collector-General by an employee may be recovered in the manner provided by Part 42 of the Act.