Finance Act, 1935

Granting of allowances, deductions, and reliefs by certain officers.

9.Section 6 (which relates to the granting by certain officers of allowances, deductions and reliefs) of the Finance Act, 1929 (No. 32 of 1929), is hereby repealed, and in lieu thereof it is hereby enacted that—

(a) notwithstanding anything contained in section 202 of the Income Tax Act, 1918, or in any other enactment of the Income Tax Acts, the inspector of taxes or such other officer as the Revenue Commissioners shall appoint in that behalf may at any time grant, in relation to any assessment (whether made before or after the commencement of this Part of this Act) in respect of tax chargeable for any year of assessment, any allowance, deduction, or relief authorised by the Income Tax Acts,

(b) whenever such inspector or other officer so grants any such allowance, deduction, or relief in relation to an assessment, such assessment shall be deemed to be amended accordingly.