Taxes Consolidation Act, 1997 (Number 39 of 1997)
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531N Care and management.
Income levy is under the care and management of the Revenue Commissioners and Part 37 shall apply to income levy as it applies to income tax.
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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.