(1) Where -
(a) due to a persistent technology systems failure, an employer is unable to validate the most recent revenue payroll notification for an employee or to notify the Revenue Commissioners under section 985G(2), and
(b) the employer is under a legal obligation to pay emoluments, notwithstanding that the employer is unable to so validate or notify, as the case may be,
the employer shall -
(i) deduct tax from those emoluments by reference to the latest revenue payroll notification available to the employer, or if no such notification is available, in accordance with Regulation 19 of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018), and
(ii) provide the notification under section 985G(2) immediately upon rectification of the technology systems failure.
(2) Where an employer complies with the requirements of subsection (1), the employer shall be deemed to have deducted tax from the emoluments concerned in accordance with the terms of a valid revenue payroll not
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