Taxes Consolidation Act, 1997 (Number 39 of 1997)
33 Method of charge and payment.
(1) Tax under Schedule C
>shall be charged by the Commissioners designated for that purpose by the Income Tax Acts, and< shall be paid on behalf of the persons entitled to the profits, dividends, proceeds of realisation or price paid on purchase which are the subject of the tax—
(a) in the case of tax charged under paragraph 1 of that Schedule, by the persons and bodies of persons respectively entrusted with payment;
(b) in the case of tax charged under paragraph 2, 3 or 4 of that Schedule, by the banker or other person, or by the banker or by the dealer in coupons, as the case may be.
Deleted by FA12 s38(1)(a). With effect from 1 January 2013 per SI No. 561 of 2012.