Finance Act, 1957

Amendment of section 17 of Finance Act, 1936.

13.Section 17 of the Finance Act, 1936 (No. 31 of 1936), is hereby amended by the insertion in paragraph (a) after “within six months”, in both places where those words occur, of “(or such longer period as the Revenue Commissioners in their discretion may allow in any particular case in relation to remission under this section)”.