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Taxes Consolidation Act, 1997 (Number 39 of 1997)


848AG Retention of declarations.

An administrator shall retain in respect of each individual to whom this Part applies—

(a) the maturity statement in relation to the individual’s special savings incentive account, and

(b) the declaration of a kind referred to in section 848X made by the individual,

for such period and in such form as the Revenue Commissioners may by regulation provide.




Inserted by FA06 s42.