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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 11 October 1996 - onwards

20. Accounting for tax.

On payment to the Bureau of tax in accordance with the provisions of section 5(1)(b), the Bureau shall forthwith -

(a) lodge the tax paid to the General Account of the Revenue Commissioners in the Central Bank of Ireland, and

(b) transmit to the Collector-General particulars of the tax assessed and payment received in respect thereof.