Finance Act, 1963
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Assessment and charge of sur-tax by inspectors of taxes. |
26.—(1) References in subsections (1), (2) and (5) of section 7 of the Income Tax Act, 1918, and subsection (1) of section 22 of the Finance Act, 1922 , to the special commissioners shall be construed as references to an inspector of taxes and the reference in subsection (3) of the said section 7 to the special commissioners shall be construed as a reference to the Revenue Commissioners. | |
(2) The following subsection is hereby substituted for subsection (7) of section 7 of the Income Tax Act, 1918: | ||
“(7) An inspector of taxes may amend any assessment made under this section (including an assessment made before the 6th day of April, 1963) or make an assessment or an additional assessment at any time in respect of any year of assessment (including a year of assessment earlier than the year 1963-64, but not earlier than the year 1922-23).” | ||
(3) Subsection (5) of section 54 of the Finance Act, 1958 , is hereby amended by the insertion in paragraph (a) of “or sur-tax” after “income tax”. | ||
(4) Subsection (6) of section 14 of the Finance Act, 1962 , is hereby amended by the insertion after “income tax” of “or sur-tax” and by the deletion of “sur-tax or”. |