Error or mistake claims
14/10/1996
Query
Whether a repayment under section 930 could attract interest as a repayment of Preliminary Tax
Decision
The repayment made under Section 930 is not a repayment of Preliminary Tax. It is a repayment which takes its character from section 930. There is no provision in that section for the payment of interest - the section speaks only of giving relief by way of repayment - there is no mention of payment
Income Tax
Section 930, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT962009