Amendment of section 20 (refund of tax) of Principal Act.
83.—Section 20 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (1A) (inserted by the Act of 1986):
“(1A) Where the Revenue Commissioners apply the provisions of section 8 (8) to a number of persons they may defer repayment of all or part of any tax refundable under subsection (1) to any one or more of the said persons prior to the application of those provisions, where any one or more of the said persons have not furnished all returns and remitted all amounts of tax referred to in section 19 (3) at the time of such application.”.
