1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 42 Collection and Recovery (ss. 960-1006B)
  4. Chapter 1B Collection of tax, etc. (ss. 960C-960H)
  5. 960D. Tax to be debt due to Minister for Finance.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 March 2009 - onwards
    Version 1 of 1    

960D. Tax to be debt due to Minister for Finance.

Tax due and payable to the Revenue Commissioners shall be treated as a debt due to the Minister for Finance for the benefit of the Central Fund.

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