Finance Act, 1995

Amendment of section 191 (error or mistake) of Income Tax Act, 1967.

15.—As respects the year of assessment 1995-96 and subsequent years of assessment, section 191 of the Income Tax Act, 1967 , is hereby amended—

(a) in subsection (1), by the deletion of “under Schedule D or Schedule E”,

(b) in subsection (5), by the substitution of “to income tax” for “under Schedule D or Schedule E, as the case may be,”, and

(c) by the deletion of subsection (6),

and the said subsections (1) and (5) (other than the proviso thereto), as so amended, are set out in the Table to this section.


(1) If any person who has paid tax charged under an assessment to income tax made for any year alleges that the assessment was excessive by reason of some error or mistake in the return or statement made by him for the purposes of the assessment, he may, at any time not later than six years after the end of the year of assessment within which the assessment was made, make an application in writing to the Revenue Commissioners for relief.

(5) The Appeal Commissioners shall thereupon hear and determine the appeal in accordance with the principles to be followed by the Revenue Commissioners in determining the applications under this section, and subject thereto, in like manner as in the case of an appeal to them against an assessment to income tax and the provisions of this Act relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications: