Section 1107: Penalties
3188.This section provides for penalties to be charged for failure to provide a tax certificate. It is based on section 234A(9) of ICTA.
3188.This section provides for penalties to be charged for failure to provide a tax certificate. It is based on section 234A(9) of ICTA.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: