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Finance Act, 1995
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Amendment of section 20 (refund of tax) of Principal Act.

135.—Section 20 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (5) (inserted by the Act of 1992):

“(6) Where the Revenue Commissioners refund any amount due under subsection (1) or subsection (5), they may if they so determine refund any such amount directly into an account, specified by the person to whom the amount is due, in a financial institution.”.