959Q Miscellaneous (Chapter 3)

Summary

This section contains miscellaneous rules relating to the giving of notice and provides that the Collector-General may publish an address to which tax returns are to be sent.

Details

This section clarifies the relationship between various sections dealing with returns. In essence, nothing elsewhere in the Acts precludes a chargeable person from filing a tax return as required under this Chapter.

The Collector General may publish, in Iris Oifigiúil, the address to which returns may be sent.

Relevant Date: Finance Act 2021