Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been repealed.
Repealed by F(No.2)A08 sched4(part1). Applies as respects any tax that becomes due and payable on or after 1 March 2009.
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961Issue of demand notes and receipts.
[ITA67 s478; FA96 s132(2) and Sch5 PtII]
(1) When income tax becomes due and payable, the Collector-General shall make demand of the respective sums given to him or her in charge to collect from the persons charged with those sums, or at the places of their last abode, or on the premises in respect of which the tax is charged, as the case may require.
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(2) On payment of income tax, the Collector-General shall without charge give a receipt under his or her hand on the prescribed form.
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(2) On payment of income tax, the Collector-General shall furnish the person concerned with a receipt in respect of that payment; such a receipt shall consist of whichever of the following the Collector-General considers appropriate, namely—
(a) a separate receipt on the prescribed form in respect of each such payment, or
(b) a receipt on the prescribed form in respect of all such payments that have been made within a period specified in the receipt.
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