Finance Act, 1926

Final determination of assessment, etc.

33.—(1) The Revenue Commissioners may at any time serve on any person whose case is deemed to be undetermined notice that in their opinion all questions as to his liability to excess profits duty and as to his claim to repayment or adjustment of such duty have in their opinion been finally determined.

(2) If any person on whom a notice is served under the foregoing sub-section is dissatisfied with the opinion of the Revenue Commissioners expressed in such notice, such person may by notice served on the Revenue Commissioners within thirty days after the service of the first-mentioned notice appeal to the Special Commissioners.

(3) The provisions relating to appeals (including appeal by way of case stated) contained in Part III of the Finance (No. 2) Act, 1915 , or any enactment amending or extending the said Part III or in any regulations made under the said Part III or any such enactment as aforesaid shall apply to appeals under this section.

(4) Whenever a notice is served on any person under sub-section (1) of this section then, if he does not appeal under this section, his case shall at the expiration of thirty days from the service of such notice cease to be an undetermined case, and if he does so appeal and the appeal is dismissed or disallowed his case shall immediately upon such dismissal or disallowance cease to be an undetermined case.