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
Taxes Consolidation Act 1997 section 817S
Payment notices
Section 817S allows Revenue to issue a payment notice requiring immediate payment from a taxpayer who engaged in a tax avoidance transaction and who has been unsuccessful before the Appeal Commissioners.
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.