Taxes Consolidation Act, 1997 (Number 39 of 1997) 984B. Liability for payment of deduction A person who is required to make any deduction or repayment referred to in this Chapter, or regulations made under this Chapter, shall, in the case of a deduction (whether or not made), be accountable for the amount of the tax, and liable to pay that amount, to the Revenue Commissioners and shall, subject to subsections (6A) and (6B) of section 985G, in the case of a repayment, be entitled, if it has been made, to be paid it, or given credit for it, by the Revenue Commissioners.