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Taxes Consolidation Act, 1997 (Number 39 of 1997)

PART 4

Principal Provisions Relating to the Schedule D Charge

CHAPTER 1

Supplementary charging provisions

52 Persons chargeable.

[ITA67 s105]

Income tax under Schedule D shall be charged on and paid by the persons or bodies of persons receiving or entitled to the income in respect of which tax under that Schedule is directed in the Income Tax Acts to be charged.