Capital Acquisitions Tax, Finance Act 2007
63.3Penalty for not Making a Return
The State can sue in the Circuit Court to enforce delivery of a return from an accountable person liable to deliver such a return under S46.
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.