Sections 33, 61 and 62.
11. Public revenue dividends payable by any public office or Department of State shall be charged under Schedule C by the Revenue Commissioners.
12. The Revenue Commissioners shall exercise the like powers and duties as are possessed by Commissioners empowered to charge dividends payable out of the public revenue in other cases.
13. When any payments of dividends referred to in paragraph 11 are made, the income tax on those payments shall be computed and certified to the proper officer for payment, who shall retain the tax and pay the tax into the general account of the Revenue Commissioners at the Bank of Ireland.