Finance Act, 1928

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General notice to deliver lists, declarations or statements.

9.—(1) The Special Commissioners shall in each year of assessment cause general notice to be given, requiring all persons who, by the Income Tax Acts, are required to deliver any list, declaration, or statement to make out and deliver such list, declaration or statement to the inspectors of taxes for the respective districts or to the Revenue Commissioners within such time as shall be limited by such notice, not being less than twenty-one days from the giving thereof.

(2) The said general notice shall in each year be given by causing the same to be inserted once in the Iris Oifigiúil and once at least in each of two daily newspapers published in Saorstát Eireann and such insertions shall be deemed to be sufficient compliance with the foregoing sub-section and to be good service of such general notice on all persons concerned.