Finance Act, 1994

Amendment of section 1 (interpretation) of Waiver of Certain Tax, Interest and Penalties Act, 1993, and related matters.

163.—(1) Section 1 of the Waiver of Certain Tax, Interest and Penalties Act, 1993 , is hereby amended in paragraph (a) by the substitution in the definition of “the specified period” of “21st day of December” for “30th day of November”.

(2) As respects the year of assessment 1992-93 the following provisions of the Tax Acts shall be construed as if references in those provisions to the 31st day of January were references to the 28th day of February—

(a) section 236 (11) of the Income Tax Act, 1967 ,

(b) section 48 (1) (a) of the Finance Act, 1986 , in subparagraph (IIa) of paragraph (i) of the definition of “specified date”, and

(c) section 9 (1) of the Finance Act, 1988 , and sections 226 (1) and 230 (1) of the Finance Act, 1992 , in the definitions of “specified return date for the chargeable period”.

(3) This section shall be deemed to have come into operation on the 14th day of July, 1993.