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Taxes Consolidation Act, 1997 (Number 39 of 1997)


696L Payment of tax

Petroleum production tax appropriate to a relevant period is due and payable on or before the day on which a company carrying on petroleum activities in a taxable field is required to deliver a return, under section 959I, for that relevant period.




Inserted by FA15 s20. Comes into operation on 1 January 2016.