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S.I. No. 207 of 2016
TAX RETURNS AND PAYMENTS (MANDATORY ELECTRONIC REPAYMENT) REGULATIONS 2016

The Revenue Commissioners, in exercise of the powers conferred on them by section 917EA (inserted by section 164 of the Finance Act 2003 (No. 3 of 2003)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), make the following regulations:

1 Citation

(1) These Regulations may be cited as the Tax Returns and Payments (Mandatory Electronic Repayment) Regulations 2016.