Finance Act, 1964
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Assessment and collection of corporation profits tax. |
28.—(1) Assessments to corporation profits tax shall, notwithstanding subsection (1) of section 56 of the Finance Act, 1920 , and subsection (1) of section 24 of the Finance Act, 1946 , be made by inspectors of taxes and the tax shall be collected by the Collector-General. | |
(2) Accordingly— | ||
(a) after assessments to corporation profits tax have been made, the inspectors of taxes shall transmit particulars of the sums to be collected to the Collector-General and he shall collect and levy those sums, | ||
(b) references to the Revenue Commissioners in subsection (3) of section 54 , subsection (1) of section 55 and subsection (6) of section 56 of the Finance Act, 1920 , shall be construed as references to an inspector of taxes, | ||
(c) “or corporation profits tax” shall be inserted in paragraph (a) of subsection (5) of section 54 of the Finance Act, 1958 , after “income tax or sur-tax”, | ||
(d) the reference to the Accountant General of Revenue in subsection (6) of section 14 of the Finance Act, 1962 , shall be construed as a reference to the Collector-General. | ||
(3) The words “by the Commissioners” in subsection (2) of section 55 of the Finance Act, 1920 , and subsection (7) of section 54 of the Finance Act, 1958 , shall cease to have effect. |