960F Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable

(1) Any person who received a sum of money in respect of gift tax, inheritance tax or stamp duties and does not pay that sum to the Collector-General, and improperly withholds or detains the same, is accountable to the Revenue Commissioners for the payment of that sum to the extent of the amount received by that person.

(2) The sum of money referred to in subsection (1) shall be treated as a debt due to the Minister for Finance for the benefit of the Central Fund.

Relevant Date: Finance Act 2021