Taxes Consolidation Act 1997 section 960C

Tax to be due and payable to Revenue Commissioners

Section 960C provides that all tax due and payable under the Acts is due and payable to the Revenue Commissioners.

  • All tax that falls due under the Acts must be paid to the Revenue Commissioners
  • This applies regardless of the type of tax or the specific Act under which it arises
  • The Revenue Commissioners are the sole collecting authority for such taxes

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.

Become a member