Finance Act, 1985
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Amendment of provisions relating to estimation of tax due. |
9.—The Finance Act, 1968 , is hereby amended, as respects estimates of tax due made on or after the passing of this Act— | |
(a) in section 7 (5), by the deletion of “or section 8”, and | ||
(b) in section 8— | ||
(i) in subsection (1)— | ||
(I) by the substitution for “Where the Revenue Commissioners have reason to believe” of “Where the inspector, or such other officer as the Revenue Commissioners may nominate to exercise the powers conferred by this section (hereafter in this section referred to as ‘other officer’), has reason to believe”, | ||
(II) by the substitution for “they may make an estimate” of “the inspector or other officer may make an estimate”, and | ||
(III) by the substitution of “his” for “their”, | ||
(ii) in paragraph (a) of subsection (2)— | ||
(I) by the substitution for “the Revenue Commissioners” of “the inspector or other officer”, and | ||
(II) by the substitution for “fourteen days” of “thirty days”, | ||
and | ||
(iii) in subsection (4), by the substitution for “the Revenue Commissioners” of “the inspector or other officer”, | ||
and the said section 7 (5), the said subsection (1) (apart from paragraphs (a), (b) and (c) thereof), the said paragraph (a) of subsection (2) and the said subsection (4), as so amended, are set out in the Table to this section. | ||
TABLE | ||
(5) The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this section to be performed or discharged by the Revenue Commissioners. | ||
(1) Where the inspector, or such other officer as the Revenue Commissioners may nominate to exercise the powers conferred by this section (hereafter in this section referred to as “other officer”), has reason to believe that the total amount of tax which an employer was liable under the regulations to remit in respect of the respective income tax months comprised in any year of assessment was greater than the amount of tax (if any) paid by the employer in respect of the said months then, without prejudice to any other action which may be taken, the inspector or other officer may make an estimate in one sum of the total amount of tax which in his opinion should have been paid in respect of the income tax months comprised in that year and may serve notice on the employer specifying— | ||
(2) Where notice is served on an employer under subsection (1)— | ||
(a) the employer may, if he claims that the total amount of tax or the balance of tax remaining unpaid is excessive, on giving notice in writing to the inspector or other officer within the period of thirty days from the service of the notice, appeal to the Appeal Commissioners, | ||
(4) A notice given by the inspector or other officer under subsection (1) may extend to two or more years of assessment. |