Section 962 of the Taxes Consolidation Act, 1997, shall, subject to any necessary modifications, apply to stamp duty in the same manner as it applies to income tax and where that section 962 is exercised with regard to stamp duty it shall be exercised as if stamp duty was a tax to be collected and levied by the Collector-General.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 March 2009 - onwards
132. Application of section 962 of Taxes Consolidation Act, 1997.
Repealed from 1 March 2009