Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 960 — Date for payment of income tax other than under self assessment.
- Section 961 — [Issue of demand notes and receipts.] [section repealed]
- Section 962 — [Recovery by sheriff or county registrar.] [section repealed]
- Section 963 — [Power of Collector-General and authorised officer to sue in Circuit Court or District Court.] [section repealed]
- Section 964 — [Continuance of pending proceedings.] [section repealed]
- Section 965 — [Evidence in proceedings in Circuit Court or District Court for recovery of income tax.] [section repealed]
- Section 966 — [High Court proceedings.] [section repealed]
- Section 967 — [Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax.] [section repealed]
- Section 968 — [Judgments for recovery of income tax.] [section repealed]
- Section 969 — [Duration of imprisonment for non-payment of income tax.] [section deleted]
- Section 970 — [Recovery of income tax charged on profits not distrainable.] [section repealed]
- Section 971 — [Priority of income tax debts over other debts.] [section repealed]
- Section 972 — [Duty of employer as to income tax payable by employees.] [section repealed]
- Section 960A — Interpretation.
- Section 960B — Discharge of Revenue Commissioners’ and Collector-General’s functions.
- Section 960C — Tax to be due and payable to Revenue Commissioners.
- Section 960D — Tax to be debt due to Minister for Finance.
- Section 960E — Collection of tax, issue of demands, etc.
- Section 960EA — Payment of tax by relevant payment methods.
- Section 960F — Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable.
- Section 960G — Duty of taxpayer to identify liability against which payment to be set, etc.
- Section 960H — Offset between taxes.
- Section 960I — Recovery of tax by way of civil proceedings.
- Section 960J — Evidential and procedural rules.
- Section 960K — Judgments for recovery of tax.
- Section 960L — Recovery by sheriff or county registrar.
- Section 960M — Taking by Collector-General of proceedings in bankruptcy.
- Section 960N — Continuance of pending proceedings and evidence in proceedings.
- Section 960O — Winding-up of companies: priority for taxes.
- Section 960P — Bankruptcy: priority for taxes.
- Section 960Q — Recovery of amounts received by a person following the lodgement of an incorrect account, etc.
- Section 960R — Power of Collector-General to require certain persons to provide return of property.
- Section 960S — Security for certain taxes.
- Section 973 — [Collection of corporation tax.] [section repealed]
- Section 974 — [Priority for corporation tax.] [section repealed]
- Section 975 — [Application of sections 964(2), 980(8) and 981 for purposes of corporation tax.] [section repealed]
- Section 976 — [Collection of capital gains tax.] [section deleted]
- Section 977 — Recovery of capital gains tax from shareholder.
- Section 978 — Gifts: recovery of capital gains tax from donee.
- Section 979 — Time for payment of capital gains tax assessed under sections 977(3) or 978(2) and (3).