Chapter 1B Collection of tax, etc. (ss. 960C-960H)

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In force	960C. Tax to be due and payable to Revenue Commissioners.
In force	960D. Tax to be debt due to Minister for Finance.
In force	960E. Collection of tax, issue of demands, etc.
In force	960EA. Payment of tax by relevant payment methods.
In force	960F. Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable.
In force	960G. Duty of taxpayer to identify liability against which payment to be set, etc.
In force	960GA. Repayment or refund of payment made in excess of liability to tax assessed by taxpayer
In force	960H. Offset between taxes.

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