Chapter 7 – Chargeable persons: preliminary tax and dates for payment of tax (ss 959AM-959AV)

Contents

Section 959AM – Interpretation and miscellaneous (Chapter 7) [TCA 1997 s 959AM] Section commentary
Section 959AN – Obligation to pay preliminary tax [TCA 1997 s 959AN] Section commentary
Section 959AO – Date for payment of income tax [TCA 1997 s 959AO] Section commentary
Section 959AP – Payment of preliminary tax by direct debit [TCA 1997 s 959AP] Section commentary
Section 959AQ – Date for payment of capital gains tax [TCA 1997 s 959AQ] Section commentary
Section 959AR – Date for payment of corporation tax: companies other than with relevant accounting periods [TCA 1997 s 959AR] Section commentary
Section 959AS – Date for payment of corporation tax: companies with relevant accounting periods [TCA 1997 s 959AS] Section commentary
Section 959AT – Date for payment of corporation tax: groups [TCA 1997 s 959AT] Section commentary
Section 959AU – Date for payment of tax: amended assessments [TCA 1997 s 959AU] Section commentary
Section 959AV – Date for payment of tax: determination of an appeal [TCA 1997 s 959AV] Section commentary

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