No 1 of 2003, Section 49, Link Report

Links from Section 49
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0045.html	(1A) The Commissioners may issue an assessment to a person referred to in section 45(1) where a return has not been delivered to them under section 46(2).
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(1) Subject to section 46, assessments of tax under this Act shall be made by the Commissioners.
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(1A) The Commissioners may issue an assessment to a person referred to in section 45(1) where a return has not been delivered to them under section 46(2).
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(6) Any assessment, correcting assessment or additional assessment under this section may be made by the Commissioners from any return or additional return delivered under section 46 or from any other information in the possession of the Commissioners or from any one or more of these sources.
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(b) In this subsection “relevant return” means a return within the meaning of section 21(e) or a return or an additional return within the meaning of section 46.
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(6B) The time limit referred to in subsection (6A) shall not apply where the Commissioners have reasonable grounds for believing that any form of fraud or neglect (within the meaning given in section 46(7B)(b)) has been committed by or on behalf of any accountable person in connection with or in relation to any relevant return (within the meaning given in subsection (6A)) which is the subject of assessment.
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(8) Nothing in section 46 shall preclude the Commissioners from making an assessment of tax, a correcting assessment of tax, or an additional assessment of tax, under the provisions of this section.
Links to Section 49 (from within TaxSource Total)
Act	Linked from	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0045.html	(2) The tax shall be recoverable from the person referred to in subsection (1) and the personal representative of such person, where that person has died, on whom the Commissioners have served notice in writing of the assessment of tax in accordance with section 49(4).
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(b) notwithstanding section 49, make on that return an assessment of such amount of tax as, to the best of that person’s knowledge, information and belief, ought to be charged, levied and paid on that valuation date, and
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(7A) The making of enquiries by the Commissioners for the purposes of subsection (7)(a) or the authorising of inspections by the Commissioners under subsection (7)(b) in connection with or in relation to any relevant return (within the meaning given in section 49(6A)(b)) may not be initiated after the expiry of 4 years commencing on—
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(b) In this subsection “neglect” means negligence or a failure to deliver a correct relevant return (within the meaning given in section 49(6A)(b)).
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(b) notwithstanding section 49, make on that additional return an assessment of such amended amount of tax as, to the best of that person’s knowledge, information and belief, ought to be charged, levied and paid on the relevant gift, and
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(b) notwithstanding section 49, make on that additional return an assessment of such amended amount of tax as, to the best of that person’s knowledge, information and belief, ought to be charged, levied and paid on the relevant gift, and
Capital Acquisitions Tax Consolidation Act, 2003	sec0051.html	(4) Where tax and interest, if any, on that tax is paid within 30 days of an assessment of tax made by the Commissioners in accordance with section 49, interest shall not run on that tax for the period of 30 days from the date of that assessment or for any part of that period.