Finance Act, 1973
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Recovery of income tax. |
22.— Section 131 of the Income Tax Act, 1967 , shall apply to the recovery of— | |
(a) any amount of tax estimated under section 7 of the Finance Act, 1968 , and | ||
(b) any amount of tax estimated under section 8 of the said Finance Act, 1968 , or any balance of tax so estimated but remaining unpaid, | ||
as if the amount so estimated or the balance of tax so estimated but remaining unpaid were an amount of tax which any person paying emoluments was liable under Chapter IV of Part V of the Income Tax Act, 1967 , and any regulations thereunder, to pay to the Revenue Commissioners. |