Finance (No. 2) Act, 1959
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Payment by means of stamps. |
9.—(1) The Revenue Commissioners may make regulations enabling an employer who is required to deduct tax from emoluments to which this Part of this Act applies to make, subject to being authorised for the time being by the Revenue Commissioners so to do, payment of the tax deductible by means of stamps to be affixed, by the employer making the deduction, to stamp books supplied by the Revenue Commissioners. | |
(2) Where payment by means of stamps is authorised as aforesaid, the employer shall not be required to make a repayment of tax previously deducted from emoluments to which this Part of this Act applies which were earned in his or a former employment. | ||
(3) References in section 6 of this Act to tax deduction cards shall, with respect to cases in which the use of stamp books is authorised as aforesaid, be taken as references to those books. | ||
(4) In any case in which a stamp book, required by regulations under this section to be sent to the Revenue Commissioners during a particular period, is not so sent, or, if sent, is insufficiently stamped, the tax or balance of tax (as the case may be) for which the means of payment is stamps affixed to the book shall be regarded for the purposes of sections 8 and 11 of this Act as tax for which the employer is liable by reference to the relevant income tax month or months, interest under the said section 8 being calculated as from the expiration of the said period. | ||
(5) The provisions (including penal provisions) of the Stamp Duties Management Act, 1891, and section 65 of the Post Office Act, 1908 , shall apply to stamps referred to in this section. | ||
(6) Regulations under this section shall not, except as regards the particular matters for which they make provision, affect the operation of any regulations under section 6 of this Act. | ||
(7) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder. |