110 Court to provide for payment of tax

Where an action is instituted in any Court for the administration of any property chargeable with tax, which is under the control of the Court, provision is to be made by the Court for due payment of the tax.

Although the Court is required to provide for the tax, the accountable person will be bound to see that proper returns are delivered and that the tax is paid, including making provision for the payment of the tax in any order of the Court. If, for any reason, the Court omits to provide for the tax, the accountable person will still be liable to account for the payment of tax to the Revenue Commissioners.

Relevant Date: Finance Act 2015