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section 877

(3)Subsections (1) and (2) shall apply subject to sections 877(5)(b) and 897(5).

(4) This section shall apply subject to sections 877(5)(b) and 897(5), but otherwise shall apply notwithstanding anything in the Income Tax Acts.

“specified provisions” means sections 877 to 881 and 884, paragraphs (a) and (d) of section 888(2), and section 1023;

Every person who is chargeable to income tax for any year of assessment and who in relation to that year has not been given a notice under section 877 or 879 and has not made a return of such person’s total income shall, not later than one year after the end of the year of assessment, give notice to the inspector of taxes that such person is so chargeable.

(1) Every person (in this subsection referred to as “the first-mentioned person”) acting in any character on behalf of any incapacitated person or person not resident in the State who, by reason of such incapacity or non-residence in the State, may not be personally charged under the Income Tax Acts shall, whenever required to do so by a notice given to the first-mentioned person by an inspector, within the time permitted by such notice and in any district or branch in which the first-mentioned person may be chargeable on the first-mentioned person’s own account, deliver a statement described in section 877 of the profits or gains in respect of which income tax is to be charged on the first-mentioned person on account of that other person, together with the prescribed declaration.

(1) Where an individual is required by a notice given under section 877 to deliver a statement in writing of the total income in respect of which the individual is chargeable to income tax and that income is or includes income of his or her spouse spouse or civil partner, the individual may, within 21 days from the date of the receipt of the notice, notify the inspector by whom the notice was given that the income in respect of which the individual is chargeable to income tax is or includes income of his or her spouse spouse or civil partner.

“specified provisions” means sections 877 to 881, section 884, paragraphs (a) and (b) and (d) of section 888(2), section 1023, and section 1031H;

(3) Where under this Chapter a person delivers a return to the Collector-General, the person shall be deemed to have been required by a notice under section 877 to deliver a statement containing the matters and particulars contained in the return or to have been required by a notice under section 879, 880 or 884 to deliver the return, as the case may be.

(4) A chargeable person shall prepare and deliver to the Collector-General, a return for a chargeable period as required by this Chapter notwithstanding that the chargeable person has not received a notice to prepare and deliver a statement or return for that period under section 877, 879, 880 or 884, as the case may be.

(a) all such matters and particulars as would be required to be contained in a statement delivered pursuant to a notice given to the chargeable person under section 877, if the period specified in such notice were the tax year,