Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Social Welfare Consolidation Act 2005 section 38A
Limitation on return of contributions
Section 38A sets out the time limits and procedures for applying to have PRSI contributions returned, along with circumstances where deductions may be made from any refund.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.