Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
52Persons chargeable
Income tax under Schedule D is charged on and is paid by persons and bodies of persons receiving or entitled to the income in respect of which tax under that Schedule is dire...
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.