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Taxes Consolidation Act, 1997 (Number 39 of 1997)


531F Power of inspection.

The provisions of section 903 and Regulation 32 of the PAYE Regulations, in relation to inspection of records, with any necessary modifications, shall apply to the particulars recorded pursuant to section 531E as they apply to the records specified in those provisions.




Inserted by F(No.2)A08 s2(a). This section is deemed to have come into force and takes effect as on and from 1 January 2009.