Income Tax Act, 1967.

Governor and directors of Bank of Ireland.

157.—For the purpose of assessing and charging income tax in the cases mentioned in this section the Governor and directors of the Bank of Ireland shall be commissioners, and shall have all the necessary powers for that purpose, and shall make assessments under and subject to the provisions and rules of this Act, that is to say in respect of—

(a) interest, annuities, dividends and shares of annuities, and the profits attached to the same, payable to the Bank out of the public revenue of the State;

(b) interest, annuities, dividends, and shares of annuities, entrusted to the Bank for payment;

(c) all other interest, annuities, and dividends, and salaries and pensions payable by the Bank; and

(d) all other profits chargeable with tax arising within any office or department under the management or control of the Bank.