Section 218: Meaning of “CITR”
816.This section sets out a general description of the nature of the relief, an entitlement to tax reductions, and defines it as “CITR”. It is new.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.