Finance Act, 1965

Power of Special Commissioners to order payment of tax in assessments under appeal.

65.—(1) Where, on an appeal against an assessment to income tax or to corporation profits tax being brought before them for hearing, the Special Commissioners—

(a) on the oral or written application of the appellant, postpone the hearing, or

(b) having commenced the hearing, adjourn it, they may order that there shall be paid, notwithstanding the appeal, so much of the tax in the assessment as in their opinion, on the basis of the information available, is likely to become payable on or after the determination of the appeal.

(2) In relation to a case in which an order is made under subsection (1) of this section in the absence of the appellant, the following provisions shall have effect:

(a) the inspector of taxes or other officer of the Revenue Commissioners shall give notice in writing to the appellant of the making of the order;

(b) the appellant if aggrieved by the order may, within fourteen days after the date of the notice referred to in paragraph (a) of this subsection, make representations in writing to the Special Commissioners in regard to the order;

(c) the Special Commissioners, having considered any representations made to them in accordance with paragraph (b) of this subsection, may either confirm the order or make a revised order, and any such revised order shall supersede the first-mentioned order.

(3) Where the appeal brought before the Special Commissioners for hearing relates to an assessment to income tax (hereafter in this subsection referred to as the relevant assessment) that is one of a number of assessments (hereafter in this subsection referred to as the aggregated assessments) the tax in which is stated in one sum under subsection (1) of section 21 of the Finance Act, 1963 , the amount of tax in the relevant assessment shall, for the purposes of subsection (1) of this section, be arrived at by deducting from the said one sum the amount of tax, if any, which is payable under subsection (3) of the said section 21; and, where appeals against two or more of the aggregated assessments are brought before the Special Commissioners, the total amount of tax in those assessments shall be arrived at in like manner and the provisions of this section shall apply as if that total amount were an amount of tax in a single assessment.

(4) Where in relation to any assessment an amount of tax has been ordered to be paid under the foregoing provisions of this section—

(a) that amount shall be collected, paid and carry interest as if the appeal against the assessment had been determined when the order was made and the amount of tax specified by the order were the amount of tax chargeable in accordance with the determination, and

(b) on the determination of the appeal against the assessment, any balance of tax chargeable in accordance with the determination shall be paid, or any tax overpaid shall be repaid, as the case may require,

and, in a case to which subsection (2) of this section applies, the order shall, for the purposes of paragraph (a) of this subsection, be deemed to have been made on the date of the notice under paragraph (a) of the said subsection (2).

(5) Every reference in this section to an appellant includes a reference to a person acting on behalf of the appellant in relation to the appeal.

(6) Any of the powers conferred on the Special Commissioners by this section may be exercised by one Special Commissioner.