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Taxes Consolidation Act, 1997 (Number 39 of 1997)


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.




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.