Link Report

The Revenue Commissioners, in exercise of the powers conferred on them under sections 985A and 986 of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following Regulations:

(i) in so far as effect has been given to the relief in accordance with regulations under section 986, the 31st day of December in the year of assessment in which effect was so given, and

(i) in so far as effect has been given to the relief in accordance with regulations made under section 986, the 31st day of December in the year of assessment in which effect was so given, and

(6) The Revenue Commissioners shall make regulations with respect to the assessment (including estimated assessment), charge, collection and recovery of tax deductible under subsection (1) assessment (including estimated assessment), estimation, charge, collection and recovery of tax deductible under subsection (1) and the regulations may, in relation to such tax, include any matters which might be included in regulations under section 986 in relation to tax deductible under Chapter 4 of Part 42 and, without prejudice to the generality of the foregoing, regulations under this subsection may include provision for—

(d)such other information as is specified in regulations made under section 986.

(c)to make a deduction or repayment in accordance with regulations made under section 986, or