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.