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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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529F Payment of tax by qualifying company.

On or before the due date relating to a chargeable period, a qualifying company shall remit to the Collector-General all amounts of appropriate tax which the qualifying company is liable under this Chapter to deduct from relevant payments made by the qualifying company during that chargeable period.

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Inserted by F(No.2)A13 s25(1). Comes into operation on such day as the Minister for Finance may appoint by order.