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Taxes Consolidation Act 1997 section 531AI
Right of Revenue Commissioners to make enquiries and amend assessments
Section 531AI gives Revenue the power to enquire into a domicile levy return in the same way as it can enquire into an income tax self-assessment return.
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.