Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
CHAPTER 1Income tax: returns of income
Overview
Chapter 1 of Part 38 contains the provisions relating to the making of returns for income tax purposes. Section 876 provides that a person charge...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.