Finance Act, 1985
Chapter III Income Tax, Corporation Tax and Capital Gains Tax | ||
Amendment of section 550 (interest on overdue tax) of Income Tax Act, 1967. |
12.— Section 550 of the Income Tax Act, 1967 , shall have effect, and shall be deemed always to have had effect, as if in subsection (4) “and the provisions of section 4 of the Preferential Payments in Bankruptcy (Ireland) Act, 1889, and sections 98 and 285 of the Companies Act, 1963 ,” were inserted before “shall apply”. |