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(3) In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was precluded from making the assessment or the amendment, as the case may be, the Acts (within the meaning of section 959A) shall apply as if the assessment or the amendment had not been made and, accordingly, that assessment or amended assessment shall be void.

(a) “chargeable period”, “chargeable person” and “specified return date for the chargeable period” have the same meanings, respectively, as in section 959A of the Act of 1997, and

(a) in section 959A—

“specified return date for the chargeable period” has the same meaning as in section 950 section 959A;

“specified return date for the chargeable period” has the same meaning as in section 950 section 959A.

(b) A qualifying company may, as respect any accounting period, by notice in writing given to the inspector by the specified return date (within the meaning of section 950 section 959A) for the accounting period, elect that this subsection shall not apply as respects that or any subsequent accounting period; and any election under this paragraph shall be irrevocable.

“specified return date for the chargeable period” has the same meaning as in section 950 section 959A;

(3) (a) Subsection (2) shall not apply for a year of assessment if an individual so elects by notice in writing to the inspector on or before the specified return date for the chargeable period (within the meaning of section 950 section 959A).

(3)(a)Subsection (2) shall apply for a year of assessment if an individual so elects by notice in writing to the inspector on or before the specified return date for the chargeable period (within the meaning of section 950 section 959A) and shows to the satisfaction of the Revenue Commissioners evidence that the individual has notified the person, recognised by the Health Service Executive for the purposes of such notification, that childcare services are being, will be or have been provided by the individual in the year of assessment.

that this section shall apply for the purposes of sections 283 and 284 by giving notice in writing to the inspector on or before the specified return date for the chargeable period (within the meaning of section 950 section 959A) in a form approved by the Revenue Commissioners and containing such particulars relating to the lessor and lessee and in connection with the lease as may be specified in the approved form.

(7) Notwithstanding any other provision of the Tax Acts, an individual who makes a claim under this section shall be a chargeable person within the meaning of section 959A.

(a) the accounting period of the producer company, in respect of which the specified return date for the chargeable period, within the meaning of section 959A, immediately precedes the date the application referred to in subsection (2A)(a) was made the claim referred to in subsection (2G) was made, or

(5) References in this section to corporation tax chargeable and to income tax chargeable shall be construed in accordance with the definition of ‘amount of tax chargeable’ in section 959A.

(1)In this section “specified period”, in relation to a year of assessment, means the period beginning with the specified return date for the year of assessment (within the meaning of section 950 section 959A) and ending 3 years after the time when a return under section 951 for the year of assessment is delivered to the appropriate inspector (within the meaning of section 950) when a return under section 951 Chapter 3 of Part 41A for the chargeable period is delivered to the Collector-General .

"specified period", in relation to a chargeable period, means the period beginning with the specified return date for the chargeable period (within the meaning of section 959A) and ending 3 years after the time when a return under Chapter 3 of Part 41A for the chargeable period is delivered to the Collector-General;

(1) In this section, “specified return date for the chargeable period” has the same meaning as in section 950 section 959A.

“specified return date for the chargeable period” has the same meaning as in section 959A;

“specified return date for the chargeable period” has the same meaning as in section 950 section 959A;

(2) Any person chargeable to income tax on the profits or gains of a trade or profession to which this section applies shall be entitled, on giving notice in writing to the inspector on or before the specified return date (within the meaning of section 950 section 959A) for the year of assessment in which the trade or profession is permanently discontinued, to have the assessment for the year of assessment immediately preceding that year reduced by the amount by which the amount of the assessment for that immediately preceding year exceeds the full amount of the profits or gains arising in that same year.

“specified return date for the accounting period” has the same meaning as in section 959A;

“specified return date for the chargeable period” has the meaning assigned to it by section 950 section 959A;

“specified return date for the chargeable period” has the meaning assigned to it by section 950 section 959A;

“specified return date for the chargeable period” has the same meaning as in section 950 section 959A.

(b) where no amount of tax payable, within the meaning of section 959A, would arise in respect of the corresponding specified amount following the application of Schedule 24, or

(i) the first instalment shall be paid by the Revenue Commissioners not earlier than the date provided for in paragraph (b) of the definition of “specified return date for the chargeable period” as defined in section950(1) 959A, for the accounting period in which the expenditure on research and development was incurred and shall equal 33 per cent of the excess remaining,

(i) the first instalment shall be paid by the Revenue Commissioners not earlier than the date provided for in paragraph (b) of the definition of “specified return date for the chargeable period” as defined in section950(1) 959A, for the accounting period in which the expenditure on research and development was incurred and shall equal 33 per cent of the excess remaining,

(i) the first instalment shall be paid by the Revenue Commissioners not earlier than the date provided for in paragraph (b) of the definition of “specified return date for the chargeable period” as defined in section 950(1) paragraph (b)(i) of the definition of “specified return date for the chargeable period” as defined in section 959A, for the accounting period in which the expenditure on research and development was incurred and shall equal 33 per cent of the excess remaining,

(b) in the case of companies which are members of a group the respective ends of the accounting periods of which do not coincide, the period specified in a notice in writing made jointly by companies which are members of the group and given to the inspector on or before the specified return date for the chargeable period (within the meaning of section 950 section 959A) which is the same as the period so specified, being a period of 12 months throughout which one or more members of the group carries on a trade of leasing specified assets and ending at the end of the first accounting period of a company which is a member of the group which accounting period commences on or after 1 January 2010,

“return” and “specified return date for the chargeable period” have the same meanings as in section 959A;

(b) An election under paragraph (a)(iii) shall be made by notice in writing to the Revenue officer on or before the specified return date for the chargeable period (within the meaning of section 959A) for the chargeable period of the person who, apart from paragraph (a), would be the first-mentioned person, and the notice shall set out the facts necessary to show that the persons referred to in paragraph (a)(i) are entitled to make the election.

(1) For the purposes of the meaning assigned to ‘chargeable person’ in section 959A, it does not include a person—