Finance (Local Property Tax) Act 2012
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Under-deduction of local property tax by employer. |
76.— Where an employer who has been given a direction under section 65 does not deduct the amount of local property tax contained in the direction before the end of the period specified in the direction— | |
(a) the amount not deducted may be included in any direction given to the employer in respect of a liable person for a subsequent period, or | ||
(b) the Revenue Commissioners may agree an alternative method of payment with the liable person. |