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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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531AAO. Care and management of defective concrete products levy

(1) Defective concrete products levy is under the care and management of the Revenue Commissioners.

(2) Part 37 shall apply to defective concrete products levy as it applies to income tax, corporation tax and capital gains tax.

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Inserted by FA22 s99(1)(a). Comes into operation on 1 September 2023.