Finance Act, 1991
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Amendment of section 10 (obligation to make a return) of Finance Act, 1988. |
46.— Section 10 (as amended by section 23 of the Finance Act, 1990 ) of the Finance Act, 1988 is hereby amended— | |
(a) by the insertion in paragraph (a) of subsection (1) of “or capital gains tax” after “chargeable to income tax” in both places where it occurs, and the said paragraph (a), as so amended, is set out in the Table to this section, | ||
(b) by the substitution for the proviso to subsection (6) of the following proviso: | ||
“Provided that— | ||
(i) where, before the passing of this Act, a person has been given notice by the inspector that he need not prepare and deliver a return for or until a specified chargeable period or until the happening of any event, he shall be deemed to have been given notice to that effect under this subsection; | ||
(ii) where a person who has been given a notice under this subsection is chargeable to capital gains tax for any chargeable period, this subsection shall not operate to remove his obligation under subsection (1) to make a return of his chargeable gains for that chargeable period.”, | ||
(c) by the substitution of the following subsection for subsection (10): | ||
“(10) A certificate signed by an inspector which certifies that he has examined the relevant records and that it appears from them— | ||
(a) that, as respects a chargeable period, a named person is a chargeable person, and | ||
(b) that, on or before the specified return date for the chargeable period, a return in the prescribed form was not received from that chargeable person, | ||
shall be evidence until the contrary is proved that the person so named is a chargeable person as respects that chargeable period and that that person did not, on or before the specified return date, deliver that return and a certificate certifying as provided by this subsection and purporting to be signed by an inspector may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such inspector.”. | ||
TABLE | ||
(a) in the case of a chargeable person, who is chargeable to income tax or capital gains tax for a chargeable period which is a year of assessment, all such matters and particulars as would be required to be contained in a statement delivered pursuant to a notice given to the chargeable person by the appropriate inspector under section 169 of the Income Tax Act, 1967 , if the period specified in such notice were the year of assessment which is the relevant chargeable period, and where the chargeable person is an individual who is chargeable to income tax or capital gains tax for a relevant chargeable period, in addition to such matters and particulars as aforesaid, all such matters and particulars as would be required to be contained in a return for the period delivered to the appropriate inspector pursuant to a notice given to the chargeable person by the appropriate inspector under section 172 of the said Act, or |