Taxes Consolidation Act, 1997 (Number 39 of 1997)
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960DTax to be debt due to Minister for Finance.
Tax due and payable to the Revenue Commissioners shall be treated as a debt due to the Minister for Finance for the benefit of the Central Fund.
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Inserted by F(No.2)A08 sched4(1)(b)(i). Applies as respects any tax that becomes due and payable on or after 1 March 2009.