Corporation Tax Act, 1976
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Construction of references to income tax paid by deduction and to repayment.
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171.—In the Tax Acts, unless the context otherwise requires, references to—
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(a) income tax paid by a person by deduction shall be construed as including references to a tax credit to which he is entitled, and
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(b) repayment of income tax shall be construed as including references to payment of a tax credit.
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