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985G. Return by employer.
(1) In this section, a return includes a return deemed to have been made under subsection (4).
(2) On or before the making of any payment of any emoluments or the provision of any reportable benefit to which this Chapter applies, an employer shall notify the Revenue Commissioners, in respect of each employee, of -
(a) the amount of the emoluments,
(b) the date of payment of the emoluments,
(c) the amount of income tax deductible or repayable, and
(d) such other information as is specified in regulations made under section 986.