Special Committee Corporation Tax Bill, 1975 debate -
Tuesday, 2 Mar 1976

SECTION 171.

Question proposed: " That section 171 stand part of the Bill."

Mr. R. Ryan

This section secures that references in the Tax Acts to income tax paid by deduction and to repayment of tax are to be construed as including references to a tax credit to which a person is entitled and to payment of a tax credit.

Question put and agreed to.