Taxes Consolidation Act, 1997 (Number 39 of 1997)
14 Fractions of a pound and yearly assessments.
[ITA67 s5 and s6; FA70 s3]
(1) The due proportion of income tax shall be charged for every fractional part of [2]>one pound<[2][2]>one euro<[2], but no income tax shall be charged on a lower denomination than [3]>one penny<[3][3]>one cent<[3].
[1]>
(2) Every assessment and charge to income tax shall be made for a year commencing on the 6th day of April and ending on the following 5th day of April.
<[1]
[1]>
(2) Every assessment and charge to income tax shall be made for a year of assessment.
<[1]