Taxes Consolidation Act, 1997
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Priority for corporation tax. [CTA76 s145(5)] |
974.—The priority attaching to assessed taxes under sections 98 and 285 of the Companies Act, 1963 , shall apply to corporation tax. |
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Priority for corporation tax. [CTA76 s145(5)] |
974.—The priority attaching to assessed taxes under sections 98 and 285 of the Companies Act, 1963 , shall apply to corporation tax. |