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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1971 S.I. No. 182/1971 - Income Tax (Employments) Regulations, 1971. S.I. No. 182/1971 - Income Tax (Employments) Regulations, 1971. AmendmentsLeasuithe S.I. No. 182 of 1971. INCOME TAX (EMPLOYMENTS) REGULATIONS, 1971. The Revenue Commissioners, in exercise of the powers conferred upon them by section 127 of the Income Tax Act, 1967 (No. 6 of 1967) hereby make the following regulations : 1. These Regulations may be cited as the Income Tax (Employments) Regulations, 1971. 2. The Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ) are hereby amended— (
- a)by the insertion in Regulation 15
(2)— (
- i)after "stamp book", of "or copy of the new certificate of tax-free allowances, as the case may be", and (
- ii)after "such new certificate", of "or, if earlier, within three days after the receipt from the Inspector of the copy of the new certificate,"; (
- b)by the insertion after "appropriate" in Regulation 16 of "but where any such determination is amended in a case in which the employer is using as a tax deduction card such other document corresponding to a tax deduction card as may have been authorised by the Revenue Commissioners, the Inspector may send to that employer a copy of the new certificate of tax-free allowances which has been issued to the employee in consequence of the said determination in that case, and the employer shall, on receipt of the said copy, amend such other document accordingly and shall thereafter use such other document as so amended.". GIVEN this 3rd day of June, 1971. J. F. RICHARDSON. Revenue Commissioner. EXPLANATORY NOTE. Under these Regulations an Inspector of Taxes is authorised to send to any employer who is using, as a tax deduction card, a document authorised by the Revenue Commissioners, a copy of the new certificate of tax-free allowances which is issued to an employee in consequence of any amendment in the amount of those allowances. On receipt of the copy of the new certificate the employer is required by these Regulations to amend the document which he is authorised to use as a tax deduction card, and thereafter to operate PAYE on the basis of the document as so amended. The Regulations also require the employer to return to the Inspector the previous certificate of tax-free allowances issued before the amendment had been made. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais