Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been deleted.
Deleted by FA12 s129(2). Have effect on and from 1 January 2013. Note: Subject to the below, this section takes effect on and from 1 January 2013. This section applies— (a) in the case of a chargeable period (within the meaning of 45 section 321(2) TCA 97) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment 2013 and subsequent years of assessment. This section does not affect the application of the provisions of the TCA 97, which are amended or deleted by this section, as respects chargeable periods prior to those referred to above.
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959Miscellaneous (Part 41).
[FA88 s20(5), s21(1), (3) to (5) and (7) to (8); FA91 s53; FA92 s33(1)]
(1) Section 1048 shall apply to an amendment of an assessment under section 955 as it applies to an additional first assessment under section 924.
(2) Where the inspector or any other officer of the Revenue Commissioners acting with the knowledge of the inspector causes to issue, manually or by any electronic, photographic or other process, [1]>a notice of preliminary tax bearing the name of the inspector or<[1] a notice of assessment or a notice of an amendment of an assessment bearing the name of the inspector, [1]>that notice of preliminary tax shall for the purposes of the Tax Acts and the Capital Gains Tax Acts be deemed to have been given by the inspector to the best of his or her opinion,<[1] [2]>and that assessment or amended assessment<[2][2]>that assessment or amended assessment<[2] to which the notice of assessment or notice of amended assessment relates, as the case may be, shall for those purposes be deemed to have been made by the inspector to the best of his or her judgment.
(3) An assessment which is otherwise final and conclusive shall not for any purpose of the Tax Acts and the Capital Gains Tax Acts be regarded as not final and conclusive or as ceasing to be final and conclusive by reason only of the fact that the inspector has amended or may amend the assessment pursuant to section 955 and, where in the case of a chargeable person the inspector elects under section 954(4) not to make an assessment for any chargeable period, the Tax Acts and the Capital Gains Tax Acts shall apply as if an assessment for that chargeable period made on the chargeable person had become final and conclusive on the date on which the notice of election is given.
(4) The giving by a chargeable person of a notice pursuant to section 876 shall not remove from the person an obligation to deliver a return under section 951.
(5) The provisions of this Part as respects due dates for payment of tax shall apply subject to sections 579(4)(b) and 981.
(6) References in this Part to any provision of the Income Tax Acts shall, where appropriate for capital gains tax and unless the contrary intention appears, be construed as a reference to those provisions as applied in relation to capital gains tax by sections 913, 931,
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976, <[3]
1051, 1077 or 1083, as appropriate.
(7) Section 926 shall not apply to a chargeable person as respects any chargeable period.
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[1]
Deleted by FA01 s78(1)(g). Applies as respects the year of assessment 2001 and subsequent years and as respects accounting periods of companies ending on or after 1 April 2001.
[2]
Substituted by FA02 sched6(3)(o). Applies as respects the year of assessment 2002 and subsequent years of assessment and as respects accounting periods of companies ending on or after 1 January 2001.
[3]
Deleted by F(No.2)A08 sched4(part1). Applies as respects any tax that becomes due and payable on or after 1 March 2009.
[4]
Deleted by FA12 s129(2). Have effect on and from 1 January 2013. Note: Subject to the below, this section takes effect on and from 1 January 2013. This section applies— (a) in the case of a chargeable period (within the meaning of 45 section 321(2) TCA 97) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment 2013 and subsequent years of assessment. This section does not affect the application of the provisions of the TCA 97, which are amended or deleted by this section, as respects chargeable periods prior to those referred to above.