Finance Act 2013

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Amendment of section 531AAA (application of provisions relating to income tax) of Principal Act.

4.— Section 531AAA of the Principal Act is amended—

(a) in paragraph (a) by substituting “Chapter 3 of that Part, in relation to the obligation to keep records, and Chapter 4” for “and Chapter 4”,

(b) in paragraph (b) by substituting “income tax and the right of a Revenue officer to make enquiries” for “income tax”, and

(c) in paragraph (d) by substituting “Chapters 1 and 4” for “Chapter 1”.