Finance (Local Property Tax) Act 2012
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Deduction from net emoluments of certain company directors. |
78.— Where a liable person has a material interest in a company (within the meaning of section 997A of the Act of 1997), that section 997A shall apply as if, in subsections (3) to (6) and (8)— | |
(a) the reference to tax were a reference to local property tax, and | ||
(b) the reference to emoluments were a reference to net emoluments, | ||
and as if, in subsection (3), the reference to an assessment raised on a person were a reference to a Revenue estimate, a self-assessment or a Revenue assessment, as the case may be, made under Part 8 . |