Part 41-0-2 Income Tax Self Assessment- Calculation of Preliminary Tax Section 958 TCA 1997 (formerly Section 18 Finance Act 1988, as amended) This manual relates to periods covered by Part 41 TCA 1997. Preliminary tax for periods covered by Part 41A are covered in manual 41a.01.03. 1. Introduction Section 958 TCA 1997 sets out the amount of preliminary tax […]

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