Finance Act, 1992

Amendment of section 20 (refund of tax) of Principal Act.

184.—(1) Section 20 of the Principal Act is hereby amended—

(a) in subsection (1) (inserted by the Act of 1981) by the substitution of “Subject to subsections (1A) and (1B)” for “Subject to subsection (1A)”,

(b) by the insertion after subsection (1A) (inserted by the Act of 1991) of the following subsection:

“(1B) The Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, require as a condition for making a refund in accordance with subsection (1) the giving of security of such amount and in such manner and form as they may determine:

Provided that the amount of such security shall not, in any particular case, exceed the amount to be refunded.”,

(c) in subsection (3) by the substitution of the following paragraph for paragraph (a):

“(a) The Minister may by order provide that a person who fulfils to the satisfaction of the Revenue Commissioners such conditions as may be specified in the order shall be entitled to be repaid so much, as is specified in the order, of any tax borne or paid by him as does not qualify for deduction under section 12.”,


(d) by the insertion of the following subsection after subsection (4):

“(5) (a) If a person pays an amount of tax which was not properly due by him, he may claim a refund of the amount and the Revenue Commissioners shall, subject to the provisions of this section, refund to him that amount.

(b) It shall be a defence in relation to a claim under this subsection or under any other provision of this Act or regulations for a refund that payment of the refund would unjustly enrich the claimant.”.

(2) Every order made under section 20 (3) (a) of the Principal Act which is a subsisting order immediately before the commencement of this section shall, upon such commencement, continue in force as if made under the said section 20 (3) (a) as amended by this section.