Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
266ARepayments of appropriate tax to first-time buyers
Summary
This section provides for refunds of Deposit Interest Retention Tax to first-time purchasers and in respect of "Self-built" proper...
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.