Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition

1002Deduction from payments due to defaulters of amounts due in relation to tax Summary This section authorises the Revenue Commissioners to attach amounts owed by a third party to a taxpayer w...
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.