Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Refusal to allow deduction of tax.
520.—(1) A person who refuses to allow a deduction of tax authorised by this Act to be made out of any payment, shall forfeit the sum of £50.
(2) Every agreement for payment of interest, rent, or other annual payment in full without allowing any such deduction shall be void.