Taxes Consolidation Act 1997 section 531AK

Care and management

Section 531AK places the domicile levy under the care and management of the Revenue Commissioners and applies standard administrative provisions to it.

• The domicile levy is under the care and management of the Revenue Commissioners.
• Part 37 of the TCA 1997, which contains general administrative provisions, applies to the domicile levy in the same way as it applies to income tax.
• This means that Revenue's powers in relation to assessments, appeals, collection and recovery of income tax extend equally to the domicile levy.