|
|
Assessments under Schedules A and B.
|
3.—(1) Assessments under Schedules A and B of the Income Tax Act, 1918—
|
|
| |
(a) shall be made by the inspectors of taxes or such other officers as the Revenue Commissioners shall appoint in that behalf, and
|
|
| |
(b) shall be made for and comprise the respective premises which are situate in an administrative county, county borough, county district, or such other district as the said Commissioners shall direct.
|
|
| |
(2) When assessments under Schedules A and B shall have been made the Revenue Commissioners shall cause notice thereof and of the time allowed for giving notice of appeal to be given in such manner as they shall deem expedient.
|
|
| |
(3) Any such notice may be given—
|
|
| |
(a) by publishing in the Iris Oifigiúil, and in at least two daily newspapers published in Saorstát Eireann, a notice that the assessments are deposited with the inspectors of taxes for the respective districts for inspection by the person assessed, and stating the time allowed for giving notice of appeal against the said assessments, or
|
|
| |
(b) by causing to be delivered to each person assessed a notification of the amount of his assessment and of the time allowed for giving notice of appeal.
|
|
| |
(4) This section shall have effect in respect of any assessment made after the passing of this Act in relation to tax chargeable for any year of assessment whether beginning before or after the passing of this Act.
|
