Finance (Local Property Tax) Act 2012

82.

Employer treated as if net emoluments paid to a liable person.

82.— Where an amount of local property tax is, in accordance with this Chapter, deducted by an employer from the net emoluments paid to a liable person, the employer shall be acquitted and discharged of such amount as is represented by the deduction, as if the amount had actually been paid to the liable person.