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Taxes Consolidation Act, 1997 (Number 39 of 1997)

1068Failure to act within required time.

[ITA67 s507; CTA76 s147(1) and (2)]

[1]>For the purposes of this Chapter<[1][2]>[1]>For the purposes of this Chapter, and Chapter 4 of Part 38<[1]<[2][2]>For the purposes of this Chapter, Chapter 3A and Chapter 3B of this Part, and Chapter 4 of Part 38<[2], a person shall be deemed not to have failed to do anything required to be done within a limited time if the person did it within such further time, if any, as the Commissioners or officer concerned may have allowed and, where a person had a reasonable excuse for not doing anything required to be done, the person shall be deemed not to have failed to do it if the person did it without unreasonable delay after the excuse had ceased.

[1]

[-] [+]

Substituted by FA02 s130(d).

[2]

[-] [+]

Substituted by F(No.2)A08 sched5(part2)(1)(aj). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.