Finance Act, 1992

Amendment of section 432 (making of claims, etc., and appeals and rehearings) of Income Tax Act, 1967.

5.Section 432 of the Income Tax Act, 1967 , is hereby amended, in subsection (1), by the insertion after “but any person aggrieved by any determination on any such claim, matter or question may,” of “subject to section 17 of the Finance Act, 1988 , and”, and the said subsection (1), as so amended, is set out in the Table to this section.

TABLE

(1) Notwithstanding any other provision of this Act—

(a) all claims of exemption or for any allowance or deduction under this Act,

(b) all claims for repayment of tax under this Act, and

(c) (i) all claims to relief under this Act where the relief is measured in the provision under which it is given, and

(ii) all matters and questions relating to any relief so measured,

in relation to which a right of appeal from a decision is, otherwise than by this section, not specifically provided,

shall be stated in such manner and form as the Revenue Commissioners may prescribe and shall be submitted to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector) as they may authorise in that behalf, but any person aggrieved by any determination on any such claim, matter or question may, subject to section 17 of the Finance Act, 1988 , and on giving notice in writing to the Revenue Commissioners or the officer within thirty days after notification to the person aggrieved of the determination, appeal to the Appeal Commissioners.