Revenue Note for Guidance

CHAPTER 5

Miscellaneous provisions

Overview

This Chapter provides for various miscellaneous provisions in relation to the collection and recovery of tax. The Revenue Commissioners may collect certain tax debts from certain third parties (sections 1001 and 1002). It also provides for payment of certain taxes by donation of certain heritage items (section 1003) and by donation of heritage property to an Irish heritage trust or the Commissioners of Public Works in Ireland (section 1003A). There is also provision for the postponement of tax on certain foreign income/gains (sections 1004 and 1005). Finally, the Chapter also provides for the entitlement of sheriffs to poundage (section 1006).