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Circumstances in which local property tax to be deducted.
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66.— This section applies where a liable person—
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(a) elects in a return to have the local property tax payable by the liable person deducted by his or her employer from his or her net emoluments,
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(b) does not deliver a return which contains an election for a specified method of payment,
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(c) elects in a return for a specified method of payment other than deduction from net emoluments but defaults in making payment by that method, or
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(d) agrees with the Revenue Commissioners that his or her employer deduct the local property tax contained in a Revenue assessment from his or her net emoluments.
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