Finance Act, 1983
Amendment of section 146 (appeals) of Corporation Tax Act, 1976. |
37.— Section 146 of the Corporation Tax Act, 1976 , is hereby amended by the substitution of the following subsection for subsection (1): | |
“(1) The provisions of Part XXVI (Appeals) of the Income Tax Act, 1967 , shall apply for the purposes of corporation tax as they apply for the purposes of income tax and, accordingly, in those provisions— | ||
(a) any reference to income tax shall be taken as including a reference to corporation tax, | ||
(b) any reference to a year of assessment shall be taken as including a reference to an accounting period, | ||
(c) any reference to a return of income shall be taken as including a reference to a return under section 143, and | ||
(d) any reference to the Income Tax Acts shall be taken as including a reference to the Corporation Tax Acts.”. |