Taxes Consolidation Act, 1997 (Number 39 of 1997)
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Chapter 1B
Collection of tax, etc.
960C Tax to be due and payable to Revenue Commissioners.
Tax due and payable under the Acts shall be due and payable to the Revenue Commissioners.
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Inserted by F(No.2)A08 sched4(1)(b)(i). Applies as respects any tax that becomes due and payable on or after 1 March 2009.