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(2) I gcás go ndéanann duine aon íocaíocht cánach le duine iomchuí trí mhodh íoca iomchuí a úsáid, féadfaidh an duine iomchuí diúltú glacadh leis an íocaíocht sin dá mba rud é, dá nglacfaí leis an íocaíocht arna déanamh tríd an modh íoca iomchuí sin a úsáid, go dtabhódh na Coimisinéirí Ioncaim, murach an t-alt seo, aon táillí nó muirir (cibé caoi a thuairiscítear iad) i dtaca le haon mhéid arna íoc, tríd an modh íoca iomchuí lena mbaineann a úsáid, leis an duine iomchuí, mura rud é, tráth déanta na híocaíochta, go gcomhaontaíonn an duine a bhfuil an íocaíocht á déanamh aige nó aici go n-íocfaidh sé nó sí cibé muirear breise nó muirir bhreise, de réir mar a bheidh, a fhorordófar, mar gheall ar an duine do dhéanamh íocaíochta ar an modh íoca iomchuí sin.
(2) Where a person makes any payment of tax to a relevant person using a relevant payment method, the relevant person may refuse to accept such payment where, by accepting the payment made using such relevant payment method the Revenue Commissioners would, but for this section, incur any fees or charges (however described) in connection with any amount paid, using the relevant payment method concerned, to the relevant person, unless, at the time of making the payment, the person making the payment agrees to the payment of such additional charge or additional charges, as the case may be, as may be prescribed, by reason of the person’s making payment by that relevant payment method.