Finance Act, 1991
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PART V Residential Property Tax | ||
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Amendment of section 104 (assessment and payment of tax) of Finance Act, 1983. |
112.— Section 104 of the Finance Act, 1983 , is hereby amended by the addition of the following subsection after subsection (9): | |
“(10) Notwithstanding the provisions of this section, an assessment or an amended assessment of tax may be made by the Commissioners under this section at any time and such assessment or amended assessment shall be made on— | ||
(a) the assessable person, | ||
(b) the person whom the Commissioners have reason to believe is an assessable person, or | ||
(c) the personal representative of the assessable person or of the person whom the Commissioners have reason to believe would, if alive, be an assessable person, | ||
and where the assessment or amended assessment is so made on the personal representative, he shall have the same right of appeal under section 109 as if he were an assessable person.”. |