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Taxes (Offset of Repayments) Regulations 2002 (S.I. Number 471 of 2002)

S.I. No. 471 of 2002
TAXES (OFFSET of REPAYMENTS) REGULATIONS 2002

The Revenue Commissioners, in exercise of the powers conferred on them by section 1006A of the Taxes Consolidation Act 1997 (No. 39 of 1997), make the following regulations:

PART 1

General

1 Citation.

These Regulations may be cited as the Taxes (Offset of Repayments) Regulations 2002.