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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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531AB Charge to domicile levy.

Subject to this Part, with effect from 1 January 2010 a levy, to be known as “domicile levy”, shall be charged, levied and paid annually by every relevant individual and the amount of such levy shall be €200,000.

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Inserted by FA10 s150(1). This section shall apply for the year of assessment 2010 and subsequent years.