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Version date: 13 March 2013 - onwards
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11. Deduction at source.

The Principal Act is amended -

(a) in section 64 in the definition of "net emoluments" by substituting the following for paragraphs (b) and (c):

"(b) the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 (S.I. No. 312 of 1996), of a contribution within the meaning of those Regulations,

(c) Part 18D of the Act of 1997, of universal social charge, and

(d) an order of a court where such order is made before the date on which a direction is given to an employer by the Revenue Commissioners under section 65, of any amount required to be deducted by the order,

and shall include the amount of any deduction that is referred to in paragraph (a), (b) or (c) of this definition that an employer repays to a liable person after the deduction has been made;",

(b) in section 67 by substituting "Where section 66 applies by virtue of paragraph (b) or (c) of that section," for "Where paragraph (b) or (c) of section 66 applies",

(c) in section 69 by substituting the following f

Comparing proposed amendment...