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Taxes Consolidation Act, 1997 (Number 39 of 1997)


531AC Credit for income tax paid.

A relevant individual’s liability to income tax for a tax year shall be allowable as a credit in arriving at the amount of domicile levy chargeable for that year, but only to the extent that such income tax has been paid at the same time as, or before, domicile levy for that year is paid.




Inserted by FA10 s150(1). This section shall apply for the year of assessment 2010 and subsequent years.