Taxes Consolidation Act, 1997 (Number 39 of 1997)
864Making of claims, etc.
[ITA67 s432(1) (part of); CGTA75 s51(1) and Sch4 par2; CTA76 s4 and s146(1); FA84 s6(a)]
(1) Notwithstanding any other provision of the Tax Acts or the Capital Gains Tax Acts—
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(a) all claims of exemption or for any allowance or deduction under those Acts,
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(a) all claims for exemption or for any allowance, credit or deduction under those Acts,
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(b) all claims for repayment of income tax, corporation tax or capital gains tax under those Acts, and
(c) (i) all claims to relief under those Acts where the relief is measured in the provision under which it is given, and
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(ii) all matters and questions relating to any relief so measured,
in relation to which a right of appeal from a decision is, otherwise than by section 949, not specifically provided,
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(ii) all matters and questions relating to any relief so measured,
in relation to which a right of appeal from a decision is, otherwise than by subsection (1A), not specifically provided,
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shall be stated in such manner and form as the Revenue Commissioners may prescribe, and shall be made to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector) as they may authorise in that behalf.
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(1A) Any person aggrieved by a determination under subsection (1) on any claim, matter or question referred to in that subsection may, subject to Chapter 6 of Part 41A, appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.
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(2) Effect shall be given—
(a) to section 21(2) and to that section as modified by sections 24(2) and 25(3), and
(b) in so far as the exemptions from income tax conferred by the Corporation Tax Acts call for repayment of tax, to those exemptions,
by means of a claim.
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(3) Any person who—
(a) makes or delivers to the Revenue Commissioners, or
(b) knowingly or carelessly assists in or induces another to make or deliver to the Revenue Commissioners,
any incorrect account, declaration, information, particulars, return or statement, including by means of approved electronic communications (within the meaning of section 864A), in connection with any claim for exemption or for any allowance, credit, deduction, relief or repayment shall be liable to a penalty of €3,000.
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Substituted by FA11 s21(a). Deemed to have come into force and takes effect as on and from 1 January 2011.
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Inserted by FA11 s21(b). Deemed to have come into force and takes effect as on and from 1 January 2011.
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Substituted by F(TA)A15 s39(4)(d)(i). With effect from 21 March 2016 per S. I. No 110 of 2016.
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Inserted by F(TA)A15 s39(4)(d)(ii). With effect from 21 March 2016 per S. I. No 110 of 2016.