Taxes Consolidation Act, 1997 (Number 39 of 1997)
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984B. Liability for payment of deduction
A person who is required to make any deduction or repayment referred to in this Chapter, or regulations made under this Chapter, shall, in the case of a deduction (whether or not made), be accountable for the amount of the tax, and liable to pay that amount, to the Revenue Commissioners and shall, [2]>subject to subsections (6A) and (6B) of section 985G,<[2] in the case of a repayment, be entitled, if it has been made, to be paid it, or given credit for it, by the Revenue Commissioners.
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Inserted by FA17 sched1(4)(b). Applies for the income tax month commencing 1 January 2019 and each subsequent income tax month in respect of emoluments paid on or after 1 January 2019.
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Inserted by F(No.2)A23 s5(2). Applies in respect of returns made for income tax months commencing on or after 1 January 2019.