Income Tax Act, 1967.

Making of claims, etc., and appeals and rehearings.

432.—(1) Notwithstanding any other provision of this Act—

(a) all claims of exemption or for any allowance or deduction under this Act,

(b) all claims for repayment of tax under this Act, and

(c) (i) all claims to relief under this Act where the relief is measured in the provision under which it is given, and

(ii) all matters and questions relating to any relief so measured,

in relation to which a right of appeal from a decision of the Special Commissioners is, otherwise than by this section, not specifically provided,

shall be stated in such manner and form as the Revenue Commissioners may prescribe and shall be submitted to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector) as they may authorise in that behalf, but any person aggrieved by any determination on any such claim, matter or question may, on giving notice in writing to the Revenue Commissioners or the officer within twenty-one days after notification to the person aggrieved of the determination, appeal to the Special Commissioners.

(2) The Special Commissioners shall hear and determine an appeal to them under subsection (1) as if it were an appeal against an assessment to income tax, and the provisions of this Act relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.

(3) Where—

(a) a right of appeal to the Special Commissioners is given by any provision (other than section 203 or paragraph 2 of Schedule 16) of this Act, and

(b) such provision, while applying the provisions of this Act relating to appeals against assessments, does not apply the provisions thereof relating to rehearing of appeals,

such provision shall be deemed to apply the said provisions relating to rehearing of appeals.

(4) In a case in which—

(a) a notice of appeal is not given within the time limited by subsection (1), or

(b) a person who has given notice of appeal does not attend before the Special Commissioners at the time and place appointed for the hearing of his appeal,

the provisions of section 416 (5), (7), (8) and (9) shall apply, with any necessary modifications.