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Taxes Consolidation Act, 1997 (Number 39 of 1997)

528 Apportionment of credits or interim refunds of appropriate tax.

[FA87 s20]

Where the [1]>form<[1][1]>payment notification<[1] referred to in either section 526(3) or 527(2)(c) relates to 2 or more specified persons, any necessary apportionment shall be made for the purposes of giving effect to sections 526 and 527.


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Substituted by FA20 s13(1)(f). Comes into operation on such day as the Minister for Finance may appoint by order.