Links from Section 953 | ||
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None |
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Links to Section 953 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(6) Subsection (7) of section 953 shall apply to an excess, referred to in that subsection, arising by virtue of an allowance made under this section as if the reference in paragraph (a)(ii) of that subsection to “section 438(4)” were a reference to this section. |
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Taxes Consolidation Act, 1997 |
(8) (a) An amount of tax to be repaid under subsection (7) shall be repaid with interest in all respects as if it were a repayment of preliminary tax under section 953(7). |