Taxes Consolidation Act, 1997 (Number 39 of 1997)
1069Evidence of income.
[ITA67 s506 and definition of “assessment” in ITA67 s509; F(MP)A68 s3(2) and Sch PtI; CTA76 s147(1) and (2); FA88 s21(2)]
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(1) In this section, “assessment” includes—
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(1) In this section ‘assessment’ includes an amended assessment.
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(a) an additional assessment, and
(b) an assessment as amended under section 955.
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(2) For the purposes of this Chapter, any assessment which can no longer be varied by the Appeal Commissioners on appeal or by the order of any court shall be sufficient evidence that the income in respect of which income tax or, as the case may be, corporation tax is charged in the assessment arose or was received as stated in the assessment.
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(2) For the purposes of this Chapter, Chapter 3A and Chapter 3B of this Part, any assessment which can no longer be varied by the Appeal Commissioners on appeal or by the order of any court shall be sufficient evidence that—
(a) the income in respect of which income tax or, as the case may be, corporation tax, or
(b) the gain in respect of which capital gains tax,
is charged in the assessment arose or was received as stated in the assessment.
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Substituted by F(No.2)A08 sched5(part2)(1)(ak). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.