Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Construction of references to income tax paid by deduction and to repayment.
171.—In the Tax Acts, unless the context otherwise requires, references to—
(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
(b) repayment of income tax shall be construed as including references to payment of a tax credit.