Finance (Local Property Tax) Act 2012
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Over-deduction of local property tax by employer. |
77.— Subject to section 960H of the Act of 1997 (as applied by section 120 ) and section 26 , where the amount of local property tax deducted by an employer from a liable person’s net emoluments in the period specified in the direction given under section 65 exceeds the amount which the employer is liable to remit to the Collector-General under section 74 , the Revenue Commissioners shall repay the excess to the liable person. |