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Local Property Tax Act 2012 (Number 52 of 2012)

77 Over-deduction of local property tax by employer.

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.