(1) The parking levy provided for under this Part is placed under the care and management of the Revenue Commissioners and section 849 shall apply as if ‘parking levy’ were included in the definition of ‘tax’ in that section.

(2) The provisions of Chapter 4 of Part 42 and Part 5 of the PAYE Regulations shall, with any necessary modifications, apply to the payment, collection and recovery of the parking levy as they apply to the payment, collection and recovery of income tax in accordance with the said Part 42 and those Regulations and without prejudice to the generality of the foregoing -

(a) the definition of ‘the regulations’ in section 989 applies as if it included a reference to the provisions of this Part, and

(b) sections 989, 990, 991 and 991A apply as if the respective references to income tax or tax in those sections included a reference to the parking levy payable under this Part.