1. Revenue Guidance
  2. Notes for Guidance
  3. Taxes Consolidation Act 1997

Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition

960HOffset between taxes Summary This section authorises the Revenue Commissioners to offset a repayment of tax and interest due to a person in respect of such a repayment against any outstandi...
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Other Editions

  • Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
  • Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2012 Edition