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Amendment of section 20 (refund of tax) of Principal Act.
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124.—Section 20 of the Principal Act is amended—
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(a) in subsection (4)(a)—
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(i) by substituting “1 May 2003” for “the 1st day of May, 1998”, and
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(ii) by substituting “six years” for “ten years”,
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(b) in subsection (4)(b)—
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(i) by substituting “1 May 2003” for “the 1st day of May, 1998”,
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(ii) by substituting “1 January 2005” for “the 1st day of May, 1999,”, and
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(iii) by substituting “four years” for “six years”,
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(c) in subsection (5)(e) by inserting “together with any interest payable in accordance with section 21A” after “refund to the claimant that part of the withheld amount”, and
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(d) by inserting the following subsection after subsection (6):
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“(7) The Revenue Commissioners shall not refund any amount of tax except as provided for in this Act, or any order or regulation made under this Act.”.
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