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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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531M Application of provisions relating to income tax.

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(1) The provisions of Chapter 1 of Part 40, in relation to appeals, shall apply to income levy as they apply to income tax.

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(2) The provisions of Part 47, in relation to penalties, offences, interest and other sanctions, shall apply in relation to income levy as they apply to income tax.

(3) Section 865 shall apply to any repayment of income levy as it applies to income tax.

(4) Section 987 shall apply, with any necessary modifications, to income levy as it applies to income tax.

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Inserted by F(No.2)A08 s2(a). This section is deemed to have come into force and takes effect as on and from 1 January 2009.

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Deleted by F(TA)A15 s37(1). With effect from 21 March 2016 per S. I. No 110 of 2016.