Taxes Consolidation Act, 1997 (Number 39 of 1997)This section has been repealed.Repealed by F(No.2)A08 sched4(part1). Applies as respects any tax that becomes due and payable on or after 1 March 2009. 974Priority for corporation tax. [CTA76 s145(5)] The priority attaching to assessed taxes under sections 98 and 285 of the Companies Act, 1963, shall apply to corporation tax.