Taxes Consolidation Act, 1997 (Number 39 of 1997)
[1]>
531AAA Application of provisions relating to income tax.
The provisions of—
[2]>
(a) Chapter 1 and 4 of Part 38, in relation to the making of returns of income,
<[2]
[2]>
(a) Chapter 1 of Part 38, in relation to the making of returns of income, [6]>and Chapter 4<[6][6]>Chapter 3 of that Part, in relation to the obligation to keep records, and Chapter 4<[6] of that Part, in relation to the making of enquiries and the exercise of the powers, duties and responsibilities provided for by that Chapter,
<[2]
(b) [3]>Chapter<[3][5]>[3]>Chapters<[3] 1 and 2 of Part 39<[5][5]>Part 41A<[5], in relation to the making of assessments of [7]>income tax<[7][7]>income tax and the right of a Revenue officer to make enquiries<[7],
[9]>
(c) [4]>Chapter<[4][4]>Chapters<[4] 1 and 3 of Part 40, in relation to appeals,
<[9]
(d) [8]>Chapter 1<[8][8]>Chapters 1 and 4<[8] of Part 42, in relation to the collection and recovery of unpaid income tax, and
(e) Part 47, in relation to penalties, offences, interest and other sanctions,
shall apply, with any necessary modifications, to universal social charge as those provisions apply to income tax.
<[1]
[1]
Inserted by FA11 s3(1)(a). Applies for the year of assessment 2011 and each subsequent year of assessment.
[6]
Substituted by FA13 s4(a). Deemed to have come into force and takes effect on and from 1 January 2013.
[7]
Substituted by FA13 s4(b). Deemed to have come into force and takes effect on and from 1 January 2013.
[8]
Substituted by FA13 s4(c). Deemed to have come into force and takes effect on and from 1 January 2013.