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Taxes Consolidation Act, 1997 (Number 39 of 1997)


917E Application.

This Chapter shall apply to a return if—

(a) the provision of the Acts under which the return is made is specified for the purpose of this Chapter by order made by the Revenue Commissioners, and

(b) the return is required to be made after the day appointed by such order in relation to returns to be made under the provision so specified.




Inserted by FA99 s209.