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Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012

SCHEDULE 2

Regulation 3

Certain Deductions or Reliefs Which May Be Claimed in a Specified Return for the Purposes of Regulation 3

1. Any deduction to which the individual is entitled under the following provisions of the Principal Act:

(a) section 248;

(b) section 250;

(b) section 253;

(d) section 480A;

(e) section 481;

(f) section 489;

(g) section 493;

(h) section 774;

(i) section 776;

(j) section 787;

(k) section 787C;

(l) section 787N.

2. Any relief to which the individual is entitled under the following provisions of the Principal Act:

(a) section 482;

(b) section 825A.

GIVEN under my hand,

18 May 2012.

NIALL CODY,

Revenue Commissioner.