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Form SO3 Payment on account of Income Tax arising from the exercise of a share option. Section 128A 4A Taxes Consolidation Act 1997 as amended. Full details of Section 128A 4A are set out in Tax Briefing Issue 52 available on the Revenue website at www. revenue. ie or phone 1890 20 30 70 for further information. What to do To avail of the payment on account option in accordance with Section 128A 4A TCA 1997 you must a make an election to the Insp.

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