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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2002 - onwards
Version 3 of 3
14. Fractions of a pound and yearly assessments.
(1) The due proportion of income tax shall be charged for every fractional part of one euro, but no income tax shall be charged on a lower denomination than one cent.
(2) Every assessment and charge to income tax shall be made for a year of assessment.
