Revenue eBrief No. 33/17

13 April 2017

Section 900 Taxes Consolidation Act 1997 - Power to call for the production of books, information etc.

Tax and Duty Manual Part 38-04-04 is now being published in separate parts in the Powers folder, each part dealing with a relevant section of the Act. The first of these, Part 38-04-04-a, deals  with Section 900, which relates to the power to call for the  production of books, information etc.