Capital Acquisitions Tax Consolidation Act 2003

Court to provide for payment of tax.

[CATA 1976 s62]

110.—Where any suit is pending in any court for the administration of any property chargeable with tax under this Act, such court shall provide, out of any such property which may be in the possession or control of the court, for the payment to the Commissioners of any of the tax or the interest on that tax which remains unpaid.