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Taxes Consolidation Act, 1997 (Number 39 of 1997)


531AW Repayments.

(1) In any case of underpayment or overpayment of universal social charge to the Collector-General, payment of the amount not paid or repayment of the amount overpaid, as the case may be, shall be made to or by the Collector-General, as appropriate.

(2) In the case of an individual to whom section 531AM(2) applies, any universal social charge deducted from his or her income shall be repaid to the individual by the Revenue Commissioners on receipt of a valid claim made in such manner as may be approved by the Revenue Commissioners, and for the purposes of such repayment universal social charge shall be deemed to be income tax.




Inserted by FA11 s3(1)(a). Applies for the year of assessment 2011 and each subsequent year of assessment.