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Amendment of section 75 of Act of 2012
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32. Section 75 of the Act of 2012 is amended by the substitution of the following subsection for subsection (1):
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“(1) Without prejudice to any action which may be taken under section 76, where an employer who was liable to remit an amount of local property tax in accordance with section 74, which amount was to be determined in accordance with section 72(4), failed to remit this amount and—
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(a) did not notify the Revenue Commissioners in accordance with section 72(5)(b), or
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(b) notified the Revenue Commissioners in accordance with section 72(5)(b), but remitted a lesser amount than the amount specified in the notification,
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the revenue commissioners may give notice to the employer of the amount which the employer failed to remit.”.
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