Chapter 4 of Part 42 of the Principal Act is amended -
(a) in section 990 -
(i) by the insertion of the following after subsection (1):
(a) Where -
(i) a notice is served on an employer under subsection (1) in relation to a year of assessment (being the year of assessment 2000-2001 or a subsequent year of assessment), and
(ii) prior to the service of the notice, the employer had failed to submit to the Collector-General, in relation to that year of assessment, the return required by Regulation 35 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960),
then, if, within 14 days after the service of the notice, the employer -
(I) sends that return to the Collector-General, and
(II) pays any balance of tax remaining unpaid for the year of assessment in accordance with the return, together with any interest and costs which may have been incurred in connection with the default,
the notice shall, subject to paragraph (c), stand discharged and any excess of tax which may
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