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Taxes Consolidation Act, 1997 (Number 39 of 1997)

This section has been deleted.

Deleted by FA12 s2(5). Deemed to have come into force and takes effect on and from 1 January 2012.

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531AQ Power of inspection.

(1) Regulation 32 of the PAYE Regulations, as it relates to inspection of records, shall apply, with any necessary modifications, to the particulars recorded pursuant to section 531AP as it applies to the records specified in the said Regulation 32.

(2) This section shall cease to have effect upon the coming into operation of the regulations made under section 531AAB.

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Inserted by FA11 s3(1)(a). Applies for the year of assessment 2011 and each subsequent year of assessment.

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Deleted by FA12 s2(5). Deemed to have come into force and takes effect on and from 1 January 2012.