Income Tax Act , 1967

(a) if there is no income of the spouse for the year of assessment in relation to which relief under the said subsection can be given, the relief may be given in relation to income of the other spouse for that year, and

(b) if the amount ascertained as aforesaid exceeds the income of the spouse for the year of assessment, the excess may be deducted from or set off against any income of the other spouse for that year.

(4) Where relief is given under this section, no relief or deduction under any other provision of this Act shall be given or allowed in respect of the payment or part of a payment (as the case may be).

(5) The provisions of Schedule 4 and of paragraph IX of Schedule 18 shall, with any necessary modifications, apply in relation to relief under this section.

146 General provisions relating to allowances, deductions and reliefs.

146.—A claimant shall not be entitled to allowance or deduction or relief under sections 134 to 145 in respect of any income the tax on which he is entitled to charge against any other person, or to deduct, retain, or satisfy out of any payment which he is liable to make to any other person.

147 Basis of assessing income under Schedule A.

147.—For the purpose of any claim for an allowance or deduction under sections 134 to 145 the income arising from the ownership of lands, tenements or hereditaments assessable under Schedule A shall, subject to any allowance, reduction, or relief granted under this Act, be deemed to be the annual value thereof estimated in accordance with the provisions applicable to Schedule A and the income arising from the occupation of lands, tenements and hereditaments assessable under Schedule B shall, subject to any allowance, reduction or relief granted under this Act, be deemed the assessable value thereof estimated in accordance with the provisions applicable to Schedule B, and where a claimant is both owner and occupier of the last mentioned lands, tenements and hereditaments, the amount of the annual value under Schedule A, added to the amount of the assessable value under Schedule B shall be deemed to be the income arising from those lands, tenements or hereditaments.

148 Partners, joint tenants: separate claims.

148.—The following persons having joint interests, that is to say—

(a) coparceners, joint tenants, or tenants in common of the profits of any property; and

(b) joint tenants, or tenants of land or tenements in partnership, being in the actual and joint occupation thereof in partnership, who are entitled to the profits thereof in shares,

may claim any allowance or deduction under sections 134 to 145 according to their respective shares and interests, and any such claims may be dealt with in the same manner as in the case of several interests:

Provided that profits arising from the occupation of lands shall not be separately charged if the lands are let or underlet without the lessor relinquishing the possession thereof or if the lessee is not exclusively in the possession and occupation of the lands.

149 Method of allowance.

149.—Except as otherwise provided, any allowance or deduction under sections 134 to 145 shall be given either by discharge or reduction of the assessment, or by repayment of the excess which has been paid, or by all or any of those means, as the case may require.

150 Total income where assessment reduced.

150.—Where relief has been granted for any year of assessment under any provisions of this Act providing for the reduction of an assessment on any source of income in cases where the profits of the year of assessment fall short, the amount of the assessment as reduced shall be deemed to be the income from that source in ascertaining the total income from all sources for that year for the purpose of any claim for allowance or deduction under sections 134 to 145.

151 Relief for premiums on pre-1916 insurances.

151.—(1) Subject to the provisions of this section and of section 152, any claimant who has paid any such premium as is specified in subsection (2) shall be entitled to have the amount of tax payable by him reduced by a sum representing tax at the appropriate rate on the amount of the premium paid by him.

(2) The premiums referred to in subsection (1) are any premiums paid by a claimant on a policy of insurance or on a contract for a deferred annuity where—

(a) the insurance or contract was made on or before the 22nd day of June, 1916—

(i) with any insurance company legally established in the State or in Northern Ireland or in Great Britain or in any other country to which the repealed enactments corresponding to this section would apply but for their repeal, or lawfully carrying on business in the State; or

(ii) with a registered friendly society; or

(iii) in the case of a deferred annuity, with the National Debt Commissioners; and

(b) the insurance, or, as the case may be, the deferred annuity, is on the life of the claimant or on the life of his wife; and

(c) the insurance or contract was made by him.

(3) For the purposes of this section “the appropriate rate” means—

(a) where the total income of the claimant from all sources estimated in accordance with the provisions of this Act does not exceed £1,000, the lesser of the two following rates:

(i) half the standard rate of tax,

(ii) the rate obtained by dividing the tax payable by the person referred to in subsection (1), before deduction of any relief under this section or of any double taxation relief under any agreement between the Government and the Government of any other state, but after reduction in respect of any tax which he is entitled to charge against any other person, by the amount of his taxable income, which for this purpose shall be deemed to be reduced by the amount of any income the income tax upon which he is entitled to charge as aforesaid;

(b) where the total income of the claimant from all sources estimated as aforesaid exceeds £1,000 but does not exceed £2,000, three-fourths of the standard rate of tax;

(c) where the total income of the claimant from all sources estimated as aforesaid exceeds £2,000, the standard rate of tax.

(4) Where a premium is paid by a wife out of her separate income in respect of an insurance on her own life or the life of her husband or a contract for any deferred annuity on her own life or the life of her husband the same allowance of tax shall be made as if the premium were a premium paid by her husband for an insurance on his own life or for a contract for a deferred annuity on his own life and this section shall apply accordingly.

(5) Where the tax ultimately payable by any claimant after deducting the allowance under this section is greater than the amount of tax which would be payable if the total income of that person exceeded £1,000 or £2,000, as the case may be, the allowance under this section shall be increased by a sum representing the amount by which tax at one-fourth of the standard rate on the amount of the premiums in respect of which the allowance is made exceeds the amount of the tax at the standard rate on the amount by which the total income falls short of £1,000 or £2,000, as the case may be.

152 Life assurance relief—general provisions.

152.—(1) The aggregate of the premiums or other sums in respect of which relief is given to any person under sections 143 and 151 shall not exceed one-sixth of the total income of the person from all sources estimated in accordance with the provisions of this Act.

(2) No relief under section 143 or 151 in respect of any premium or other payment payable on a policy for securing a capital sum on death (whether in conjunction with any other benefit or not) shall be given in respect of so much of the premium or other payment as exceeds seven per cent. of the actual capital sum assured, or, where special terms apply to the insurance on the life of the insured person, of the prescribed capital sum, and, in calculating any such capital sum, or the prescribed capital sum, no account shall be taken of any sum payable on the happening of any other contingency, or of the value of any premiums agreed to be returned, or of any benefit by way of bonus, or otherwise, which is to be or may be received either before or after death, either by the person paying the premium, or by any other person, and which is not the sum actually assured or the prescribed capital sum.

In this subsection—

“special terms” in relation to an insurance means terms which, by reason of special circumstances concerning the health of the insured person, are less favourable as to the amounts of the premiums payable or as to the capital sum payable on death, than those which would otherwise be available from the same insurer;

“the prescribed capital sum” means, in relation to an insurance (in this definition referred to as the said insurance), to which special terms apply, on the life of an insured person, the capital sum which would have been payable by the insurer on the death of that person by virtue of an insurance to which special terms did not apply and which, except as regards the capital sum payable on death, was in all respects the same as the said insurance.

(3) No relief under section 143 or 151 shall be given in respect of the excess over £100 of the aggregate of all premiums and payments which are payable for securing any benefits other than those mentioned in subsection (2).

(4) (a) War insurance premiums shall not be taken into account in calculating the limits of one-sixth of total income from all sources, or of seven per cent., or of £100 mentioned in this section.

(b) In this subsection “war insurance premiums” means any additional premium or other sum paid in order to extend an existing life insurance policy to risks arising from war or war service abroad, and any part of any premium or other sum paid in respect of a life insurance policy covering those risks, or either of them, which appears to the Commissioners to whom the claim for relief is made to be attributable to those risks, or either of them.

(5) No relief under section 143 or 151 shall be given for any year of assessment in respect of a payment if for that year a deduction—

(a) is allowable under section 222, or

(b) is allowable under section 233 (1)

in respect of that payment or in respect of a similar payment made in the year preceding the year of assessment.

(6) If any person entitled to relief under section 151 is charged to tax under any Schedule and has paid that tax, or has paid or has been charged with tax by deduction or otherwise, he shall, on a claim being made to the Special Commissioners, and on production to them of the receipt for his payment, and proof of the facts to their satisfaction, be entitled to repayment of the excess tax which he has paid or with which he has been charged as aforesaid.

153 Non-residents.

153.—(1) Save as is otherwise provided by this section, the following provisions shall have effect in the case of an individual who is not resident in the State—

(a) he shall not be entitled to any allowance in respect of earned income under section 134;

(b) he shall not be entitled to any deduction from unearned income under section 135;

(c) he shall not be entitled to any deduction or relief under section 136;

(d) he shall not be entitled to any of the deductions from assessable income provided for by sections 138 to 143;

(e) he shall not be entitled to any relief under section 151.

(2) Where an individual who is not resident in the State proves to the satisfaction of the Revenue Commissioners—

(a) that he is a citizen of Ireland, or

(b) that he is resident outside the State for the sake or on account of his health or the health of a member of his family resident with him or because of some physical infirmity or disease in himself or any such member of his family, and that, previous to such residence outside the State, he was resident in the State, or

(c) that he is a citizen, subject, or national of a country of which the citizens, subjects, or nationals are for the time being exempted by an Order made under section 10 of the Aliens Act, 1935, from any provision or provisions of that Act or of an aliens order made thereunder, or

(d) that he is a person to whom one of the paragraphs (a) to (e) of the proviso to section 24 of the Finance Act, 1920, applied in respect of the year ending on the 5th day of April, 1935, or any previous year of assessment,

subsection (1) shall not apply to that individual, but no such allowance, deduction, or other benefit as is mentioned in the said subsection shall, in the case of that individual, be so given as to reduce the amount of the income tax payable by him below the amount which bears the same proportion to the amount of tax which would be payable by him if the tax were chargeable on his total income from all sources (including income which is not subject to Irish income tax) as the portion of his income which is subject to Irish income tax bears to his total income from all sources.

(3) Any person who is aggrieved by a decision of the Revenue Commissioners under this section may appeal therefrom to the Special Commissioners.

154 Relief for income accumulated under trusts.

154.—Where in pursuance of the provisions of any will or settlement any income arising from any fund is accumulated for the benefit of any person contingently on his attaining some specified age or marrying, and the aggregate amount in any year of assessment of that income and the income from any other fund subject to the like trusts for accumulation and of the total income of that person from all sources (hereinafter referred to as “the aggregate yearly income”) is of such an amount only as would entitle an individual either to total exemption from tax or to relief from tax, that person shall, on making a claim for the purpose within six years after the end of the year of assessment in which the contingency happens, be entitled, on proof of the claim in manner prescribed by Schedule 4 and paragraph IX of Schedule 18, to have repaid to him on account of the tax which has been paid in respect of the income during the period of accumulation a sum equal to the aggregate amount of relief to which he would have been entitled if his total income from all sources for each of the several years of the said period had been equal to the aggregate yearly income for that year; but in calculating that sum a deduction shall be made in respect of any relief already received.

PART VII Administration

155 Revenue Commissioners.

155.—(1) All duties of income tax shall be under the care and management of the Revenue Commissioners.

(2) The Commissioners may do all such acts as may be deemed necessary and expedient for raising, collecting, receiving, and accounting for the tax in the like and as full and ample a manner as they are authorised to do with relation to any other duties under their care and management, and, unless the Minister for Finance otherwise directs, shall appoint such officers and other persons for collecting, receiving, managing, and accounting for any duties of income tax as are not required to be appointed by some other authority.

(3) All such appointments shall continue in force, notwithstanding the death, or ceasing to hold office, of any Revenue Commissioner, and the holders shall have power to execute the duties of their respective offices, and to enforce, in the execution thereof, all laws and regulations relating to the tax in every part of the State.

(4) The Commissioners may suspend, reduce, discharge, or restore, as they see cause, any such officer or person.

(5) Any act or thing required or permitted by this or any other statute to be done by the Revenue Commissioners in relation to the tax may be done by any one Revenue Commissioner.

156 Special Commissioners.

156.—(1) The Revenue Commissioners, together with such other persons as the Minister for Finance by warrant may from time to time appoint, shall be commissioners for the special purposes of the Income Tax Acts (in this Act referred to as “Special Commissioners”), and shall, by virtue of their office and appointment, respectively, and without other qualification, have authority to execute such powers, and to perform such duties, as are assigned to them by this Act.

(2) Special Commissioners shall be allowed such sums in respect of salary and incidental expenses as the Minister for Finance directs.

(3) The Minister for Finance shall cause an account of all appointments of Special Commissioners and their salaries to be laid before each House of the Oireachtas within twenty days of their appointment or, in the case of a House not then sitting, within twenty days after the next sitting of that House.

(4) Anything required under this Act to be done by the Special Commissioners or any other commissioners may, save as otherwise expressly provided by this Act, be done by any two or more commissioners.

157 Governor and directors of Bank of Ireland.

157.—For the purpose of assessing and charging income tax in the cases mentioned in this section the Governor and directors of the Bank of Ireland shall be commissioners, and shall have all the necessary powers for that purpose, and shall make assessments under and subject to the provisions and rules of this Act, that is to say in respect of—

(a) interest, annuities, dividends and shares of annuities, and the profits attached to the same, payable to the Bank out of the public revenue of the State;

(b) interest, annuities, dividends, and shares of annuities, entrusted to the Bank for payment;

(c) all other interest, annuities, and dividends, and salaries and pensions payable by the Bank; and

(d) all other profits chargeable with tax arising within any office or department under the management or control of the Bank.

158 Assessment of public offices.

158.—If the Minister for Finance determines that, by reason of special circumstances existing in any particular public office, it is not expedient that the powers and duties of assessing and charging income tax in relation to that office or any one or more of such powers and duties should be exercised and performed in relation to that office by the inspector or other officer appointed in that behalf, the Revenue Commissioners shall appoint such officers or persons as may be approved of by the Minister for Finance to exercise such powers and duties in relation to that office.

159 Declarations to be made by commissioners.

159.—The respective commissioners for executing this Act in relation to offices and employments of profit and pensions and stipends shall, as soon as practicable after their appointment, meet and make and subscribe the declaration contained in Part II of Schedule 17, and may respectively elect a clerk and assessors, and if the tax cannot be deducted at the department of office of the commissioners or at the office for which they act, they may, from among the officers in their respective departments, appoint separate assessors and collectors for each such department.

160 Disqualification of commissioners in cases of personal interest.

160.—(1) Every commissioner acting in the execution of this Act shall be chargeable with tax in the same manner as any other person, but shall take no part in the proceedings, and shall not be present, when any assessment, statement or schedule is under consideration, or any controversy or appeal is being determined, with reference to any case in which he is interested, either in his own right or in the right of any other person as his agent, except during the hearing of an appeal for the purpose of being examined orally by the commissioners, and he shall withdraw during the consideration and determination of the controversy or appeal.

(2) A commissioner who, in any such case, takes any part in the determination of any such controversy or appeal, or fails to withdraw, shall incur a penalty of £50.

161 Inspectors of taxes.

161.—(1) The Minister for Finance may appoint inspectors of taxes, and all such inspectors and all other officers or persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Revenue Commissioners.

(2) The Minister for Finance may fix such salaries and allowances for the remuneration of inspectors, and all other officers or persons employed in the execution of this Act as the Minister for Finance thinks fit, and may discharge such incidental charges and expenses in connection therewith as the Minister for Finance may think reasonable.

(3) An inspector who—

(a) knowingly or wilfully, through favour, undercharges or omits to charge any person; or

(b) is guilty of any fraudulent, corrupt, or illegal practices in the execution of his office,

shall, for any such offence, incur a penalty of £100, and on conviction shall be discharged from his office.

162 Collector-General.

162.—(1) There shall be a Collector-General, who shall be appointed by the Revenue Commissioners from their officers and shall hold such office at their will and pleasure.

(2) The Collector-General shall collect and levy the tax from time to time charged in all assessments to income tax and sur-tax of which particulars have been transmitted to him under section 187.

(3) (a) The Revenue Commissioners may nominate persons to exercise on behalf of the Collector-General and at his direction the powers contained in sections 480 and 481.

(b) Those powers, as well as being exercisable by the Collector-General, shall also be exercisable on his behalf and at his direction by persons nominated under this subsection.

(c) A person shall not be nominated under this subsection unless he is an officer or employee of the Revenue Commissioners.

(4) If and so long as the office of Collector-General is vacant or the holder of that office is unable through illness, absence or other cause to fulfil his duties, a person nominated in that behalf by the Revenue Commissioners from their officers shall act as the Collector-General, and any reference in this or any other Act to the Collector-General shall be construed as including, where appropriate, a reference to a person nominated under this subsection.

(5) The Revenue Commissioners may revoke a nomination under this section.

163 Declaration on taking office.

163.—(1) Every person appointed to one of the offices named in Part I of Schedule 17 shall, before he begins to act in the executtion of this Act so far as relates to the tax under Schedule D, make and subscribe the declaration therein contained, in respect of his office.

(2) The declaration may be made before any Special Commissioner.

(3) A person who acts in the execution of his office in relation to the tax under Schedule D (otherwise than in respect of any such declaration made before him) before he has made the prescribed declaration shall forfeit the sum of £100.

164 Administration of oaths.

164.—(1) A Peace Commissioner may administer an oath to be taken before a commissioner by any officer or person in any matter touching the execution of this Act.

(2) A Special Commissioner may administer an oath to be taken before the Special Commissioners under this Act by any officer or person in any matter touching the execution of this Act.

165 Forms.

165.—Every assessment, duplicate, charge, bond, warrant, notice of assessment or of demand, or other document required to be used in assessing, charging, collecting and levying tax shall be in accordance with the forms prescribed from time to time in that behalf by the Revenue Commissioners, and a document in the form prescribed and supplied or approved by them shall be valid and effectual.

166 Exercise of powers, etc., under this Act.

166.—(1) The Revenue Commissioners shall have all the jurisdictions, powers and duties in relation to tax under this Act which they had before the passing of this Act.

(2) Anything required under this Act to be done by the Minister for Finance may be signified under the hand of the Secretary, a Deputy Secretary or an assistant secretary of the Department of Finance.

PART VIII Returns and Assessment, Provision Against Double Assessment, and Relief in Respect of Error or Mistake

Chapter I Returns and Assessment

167 General notice to deliver lists and statements.

167.—(1) The Revenue Commissioners shall in each year of assessment cause general notice to be given, requiring every person who, by this Act, is required to deliver any list, declaration or statement to make out and deliver such list, declaration or statement to the inspectors or to the said Revenue Commissioners within such time as shall be limited by such notice, not being less than twenty-one days from the giving thereof.

(2) The said general notice shall in each year be given by causing the same to be inserted once in Iris Oifigiúil and once at least in each of two daily newspapers published in the State and such insertions shall be deemed to be sufficient compliance with subsection (1) and to be good service of such general notice on all persons concerned.

168 Particular notice to persons chargeable.

168.—(1) The inspectors shall, within the time directed by the precept of the Special Commissioners, give a particular notice to every person chargeable, within the limits wherein they act, requiring him, within such time as shall be limited by the precept, to prepare and deliver to the inspectors all such lists, declarations and statements as are required by this Act to be delivered.

(2) A particular notice may be given either personally, or by leaving a notice at the dwelling-house, place of residence or place of business of the person chargeable, or on the premises to be charged by the assessment.

169 Returns by persons chargeable.

169.—(1) Every person chargeable under this Act, when required to do so by any general or particular notice given in pursuance of this Act, shall, within the period limited by such notice, prepare and deliver to the inspector, a statement in writing as required by this Act, signed by him, containing—

(a) the annual value of all lands and tenements in his occupation;

(b) the amount of the profits or gains arising to him, from each and every source chargeable according to the respective schedules, estimated for the period and according to the provisions of this Act.

(2) To the said statement shall be added a declaration that such values or amounts are estimated in respect of all the sources of income mentioned in this Act, describing the same, after deducting only such sums as are allowed.

(3) Every such statement shall be made exclusive of any interest of money or other annual payment arising out of the property of any other person charged in respect thereof.

(4) Every person upon whom a particular notice has been served by an inspector requiring him to deliver a statement of any profits, gains, or income in respect of which he is chargeable under Schedule D or Schedule E, shall deliver a statement in the form required by the notice, whether or not he is so chargeable:

Provided that the penalty inflicted upon any person proceeded against for not complying with this provision who proves that he was not chargeable to tax, shall not exceed £5 for any one offence.

170 Persons acting for incapacitated persons and non-residents.

170.—(1) Every person acting in any character on behalf of any incapacitated person or person not resident in the State who, by reason of such incapacity or non-residence in the State, cannot be personally charged under this Act, shall, whenever required to do so by any general or particular notice, within the like period, and in any district in which he may be chargeable on his own account, deliver such a statement as is described in section 169 of the profits or gains in respect of which the tax is to be charged on him on account of that other person, together with the prescribed declaration.

(2) Where two or more such persons are liable to be charged for the same person—

(a) one statement only shall be required to be delivered which may be made by them jointly, or by any one or more of them; and

(b) notice in writing may be given by any such persons to the inspector for each district in which they are called upon for a statement stating in which district or districts they are respectively chargeable on their own account, and in which of those districts they desire to be charged on behalf of the person for whom they act, and they shall, if any one of them is liable to be charged on his own account in that district, be charged therein accordingly by one assessment.

171 Notice to persons coming into district.

171.—(1) If any person comes into a district in which he has not been charged to tax, the inspector may give him notice in writing to deliver, within fourteen days from the giving of the notice—

(a) a declaration in writing, signed by him, specifying the district in which he has been assessed; or

(b) in default thereof, a statement in order that he may be assessed and charged in the district into which he has come.

(2) If in any case a person who is, or who resides, in any district has not been assessed therein, the inspector may assess him, as though he had been resident there at the time of the publication of the general notices directed by this Act, unless he proves to the inspector's satisfaction that he has been duly assessed in some other district.

172 Power to require return of income.

172.—(1) Every individual, when required to do so by a notice given to him in relation to any year of assessment by an inspector, shall, within the time limited by the notice, prepare and deliver to the inspector a return in the prescribed form of—

(a) all the sources of his income for the year of assessment (in this section referred to as the preceding year) immediately preceding the year of assessment in relation to which the notice is given;

(b) the amount of income from each source for the preceding year computed in accordance with subsection (2);

(c) such further particulars for the purposes of income tax (including sur-tax) for the preceding year or the year of assessment as may be required by the notice or indicated by the prescribed form.

(2) The amount of income from any source to be included in a return under this section shall be computed in accordance with the provisions of this Act save that the computation shall be made in all cases by reference to the preceding year:

Provided that—

(a) in the case of such interest as is referred to in section 344 the computation shall be made without regard to that section;

(b) where, under section 60, the profits or gains of a year ending on a date within the preceding year are to be taken to be the profits or gains of the preceding year, the computation shall be made by reference to the said year ending on a date within the preceding year.

(3) An inspector may refrain from giving a particular notice pursuant to a precept under section 168 in any case in which he has given, or intends to give, a notice under this section.

(4) If a person delivers to any inspector a return in a prescribed form, he shall be deemed to have been required by a notice under this section to prepare and deliver that return.

(5) In proceedings for recovery of a penalty incurred under section 500 or 501 in relation to a return referred to in the preceding provisions of this section—

(a) a certificate signed by an inspector which certifies that he has examined his relevant records and that it appears from them that a stated notice was duly given to the defendant on a stated day shall be evidence until the contrary is proved that that person received that notice in the ordinary course,

(b) a certificate signed by an inspector which certifies that he has examined his relevant records and that it appears from them that, during a stated period, a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, deliver that return,

(c) a certificate certifying as provided for in paragraph (a) or (b) and purporting to be signed by an inspector may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such inspector.

(6) In this section “prescribed” means prescribed by the Revenue Commissioners and, in prescribing forms for the purposes of this section, the Revenue Commissioners shall have regard to the desirability of securing, so far as may be possible, that no individual shall be required to make more than one return annually of the sources of his income and the amounts derived therefrom.

173 Power to obtain information as to fees, commissions, etc.

173.—(1) Every person carrying on a trade or business shall, if required to do so by notice from an inspector, make and deliver to the inspector a return of all payments of any kind specified in the notice made during a period so specified, being—

(a) payments made in the course of the trade or business, or of such part of the trade or business as may be specified in the notice, for services rendered in connection with the trade or business by persons ordinarily resident in the State and not employed in the trade or business, or

(b) payments for services rendered in connection with the formation, acquisition, development or disposal of the trade or business, or any part of it, by persons ordinarily resident in the State and not employed in the trade or business, or

(c) periodical or lump sum payments made to persons ordinarily resident in the State in respect of any copyright.

(2) Every body of persons carrying on any activity which does not constitute a trade or business shall, if required to do so by notice from an inspector, make and deliver to the inspector a return of all payments of a kind specified in the notice made during a period so specified, being—

(a) payments made in the course of carrying on the activity, or such part of the activity as may be specified in the notice, for services rendered in connection with the activity by persons ordinarily resident in the State and not employed by the said body of persons, or

(b) periodical or lump sum payments made to persons ordinarily resident in the State in respect of any copyright.

(3) A return required under subsection (1) or (2) shall, if the trade or business or other activity is carried on by an unincorporated body of persons, be made and delivered by the person who is or performs the duties of secretary of the body, and the notice shall be framed accordingly.

(4) A return under this section shall give the name of the person to whom each payment was made, the amount of the payment and such other particulars (including particulars as to the services or rights in respect of which the payment was made, the period over which any services were rendered and any business name and any business or home address of the person to whom payment was made) as may be specified in the notice.

(5) No person shall be required under this section to include in a return—

(a) particulars of any payment from which income tax is deductible, or

(b) particulars of payments made to any one person where the total of the payments to that person which would otherwise fall to be included in the return does not exceed £15, or

(c) particulars of any payment made in a year of assessment ending more than three years before the service of the notice requiring him to make the return.

(6) A person who fails to deliver, within the period limited in any notice served on him under this section, a true and correct-return which he is required by the notice to deliver shall be liable to a penalty of £20, together with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the non-compliance is continued.

(7) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any fine or penalty under any Act relating to the excise.

(8) Where—

(a) a person does not comply with any notice served on him under this section requiring him to deliver any return,

(b) the notice requires compliance within a particular period, and

(c) such person continues, during a further period of two or more days, not to deliver the return,

the non-compliance shall be regarded, for the purposes of subsection (6), as a non-compliance continuing on every day, other than the first, of the further period.

(9) In proceedings for recovery of a penalty under this section a certificate by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, deliver that return, and any such certificate, purporting to be signed by an officer of the Revenue Commissioners, may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.

(10) In this section—

(a) references to payments for services include references to payments in the nature of commission of any kind and references to payments in respect of expenses incurred in connection with the rendering of services, and

(b) references to the making of payments include references to the giving of any valuable consideration,

and the requirement imposed by subsection (4) to state the amount of a payment shall, in relation to any consideration given otherwise than in the form of money, be construed as a requirement to give particulars of the consideration.

174 Power to require production of accounts and books.

174.—(1) Where a person who has been duly required to deliver a statement of the profits or gains arising to him from any trade or profession fails to deliver the statement, or where the Revenue Commissioners are not satisfied with the statement delivered by any such person, the Revenue Commissioners may serve on that person a notice in writing or notices in writing requiring him to do any of the following things, that is to say—

(a) to deliver to an inspector copies of such accounts (including balance sheets) relating to the trade or profession as may be specified or described in the notice within such period as may be therein specified, including, where the accounts have been audited, a copy of the auditor's certificate;

(b) to make available, within such time as may be specified in the notice, for inspection by an inspector or by any officer authorised by the Revenue Commissioners, all such books, accounts and documents in his possession or power as may be specified or described in the notice, being books, accounts and documents which contain information as to transactions of the trade or profession.

(2) The inspector or other officer may take copies of, or extracts from any books, accounts or documents made available for his inspection under this section.

175 Power to obtain information as to interest paid or credited without deduction of tax.

175.—(1) Every person carrying on a trade or business who, in the ordinary course of the operations thereof, receives or retains money in such circumstances that interest becomes payable thereon which is paid or credited without deduction of income tax, and, in particular, every person carrying on the trade or business of banking, shall, if required to do so, by notice from an inspector, make and deliver to the inspector, within the time specified in the notice, a return of all interest paid or credited by him as aforesaid during a year specified in the notice in the course of his trade or business or any such part of his trade or business as may be so specified, giving the names and addresses of the persons to whom the interest was paid or credited and stating, in each case, the amount of the interest:

Provided that—

(a) no interest paid or credited to any person shall be required to be included in any such return if the total amount of the interest paid or credited to that person which would otherwise have fallen to be included in the return does not exceed £50; and

(b) the year specified in a notice under this subsection shall not be a year ending more than three years before the date of the service of the notice.

(2) Without prejudice to the generality of so much of subsection (1) as enables different notices to be served thereunder in relation to different parts of a trade or business, separate notices may be served under that subsection as respects the transactions carried on at any branch or branches respectively specified in the notices, and any such separate notice shall, if served on the manager or other person in charge of the branch or branches in question, be deemed to have been duly served on the person carrying on the trade or business; and where such a separate notice is so served as respects the transactions carried on at any branch or branches, any notice subsequently served under subsection (1) on the person carrying on the trade or business shall not be deemed to extend to any transaction to which the said separate notice extends.

(3) This section shall, with any necessary adaptations, apply in relation to the Post Office Savings Bank as if it were a trade or business carried on by the Minister for Posts and Telegraphs.

This subsection shall have effect notwithstanding anything in section 4 of the Post Office Savings Bank Act, 1861, but save as aforesaid that section shall remain in full force and effect.

(4) The foregoing provisions of this section shall apply to interest paid or credited on or at any time after the 6th day of April, 1962, and only to money received or retained in the State, and, if a person to whom any interest is paid or credited in respect of any money received or retained in the State by notice in writing served on the person paying or crediting the interest—

(a) declares that the person who was beneficially entitled to that interest when it was paid or credited was not then ordinarily resident in the State, and

(b) requests that the interest shall not be included in any return under this section,

the person paying or crediting the interest shall not be required to include the interest in any such return.

176 Delivery of lists by persons in receipt of income of others.

176.—(1) Every person who, in whatever capacity, is in receipt of any money or value, or of profits or gains arising from any of the sources mentioned in this Act, of or belonging to any other person who is chargeable in respect thereof, or who would be so chargeable if he were resident in the State and not an incapacitated person, shall, whenever required to do so by any general or particular notice, prepare and deliver, within the period mentioned in such notice, a list in the prescribed form, signed by him, containing—

(a) a statement of all such money, value, profits or gains;

(b) the name and address of every person to whom the same shall belong;

(c) a declaration whether every such person is of full age, or a married woman or is resident in the State or is an incapacitated person.

(2) If any person above described is acting jointly with any other person, he shall, in like manner, deliver a list of the names and addresses of all persons joined with him at the time of delivery of the list mentioned in subsection (1).

177 Lists of lodgers and inmates.

177.—Every person, when required to do so by a general or particular notice under this Act, shall, within the time limited thereby, prepare and deliver to the inspector a list, in writing, containing to the best of his belief—

(a) the name of every lodger or inmate resident in his dwellinghouse; and

(b) the name and ordinary place of residence of any such lodger or inmate who has any ordinary place of residence elsewhere at which he can be assessed and who desires to be assessed at such ordinary place of residence.

178 Lists of employees.

178.—(1) Every employer, when required to do so by notice from an inspector, shall, within the time limited by the notice, prepare and deliver to the inspector a return containing—

(a) the names and places of residence of all persons employed by him; and

(b) the payments, made to those persons in respect of that employment, except persons who are not employed in any other employment and whose remuneration in the employment for the year does not exceed £150:

Provided that an employer shall not be liable to any penalty for omitting from any such return the name or place of residence of any person employed by him and not employed in any other employment, if it appears to the Revenue Commissioners that such person is entitled to total exemption from tax.

(2) (a) In this section the references to payments made to persons in respect of their employment and to the remuneration of persons in their employment shall be deemed to include references—

(i) to any payments made to employed persons in respect of expenses,

(ii) to any payments made on behalf of employed persons and not repaid, and

(iii) to any payments made to the employees in a trade or business for services rendered in connection with the trade or business, whether the services were rendered in the course of their employment or not.

(b) The reference in paragraph (a) (i) to payments made to employed persons in respect of expenses includes a reference to sums put at the disposal of an employed person and paid away by him.

(3) Where the employer is a body of persons, the secretary of the body, or other officer (by whatever name called) performing the duties of secretary, shall be deemed to be the employer for the purposes of this section, and any director, within the meaning of section 119, of a body corporate (including a company), or person engaged in the management of that body corporate, shall be deemed to be a person employed.

(4) Where an employer is a body corporate (including a company), that body corporate shall be liable to a penalty for failure to deliver a return in pursuance of this section, as well as the secretary or other officer performing the duties of secretary of the body corporate.

179 Service of notice on new residents in district.

179.—The inspector may at any time cause a notice to be delivered or served to or on any person coming to reside in any district after the expiration of the general notices prescribed by this Act.

180 Making of assessments under Schedules A and B.

180.—(1) Assessments under Schedules A and B shall be made by the inspectors or such other officers as the Revenue Commissioners shall appoint in that behalf.

(2) When assessments under Schedules A and B have been made the Revenue Commissioners shall cause notice thereof and of the time allowed for giving notice of appeal to be given in such manner as they deem expedient.

(3) Any such notice may be given—

(a) by publishing in Iris Oifigiúil, and in at least two daily newspapers published in the State, a notice that the assessments are deposited with the inspectors for the respective districts for inspection by the person assessed, and stating the time allowed for giving notice of appeal against the said assessments, or

(b) by causing to be delivered to each person assessed a notification of the amount of his assessment and of the time allowed for giving notice of appeal.

181 Making of assessments under Schedules D and E.

181.—(1) Assessments under Schedules D and E, except—

(a) such assessments as the Special Commissioners are empowered to make under Part XXXI, and

(b) assessments to which section 157 applies, and

(c) such assessments as officers or persons appointed by the Revenue Commissioners are empowered to make under section 158,

shall be made by the inspectors or such other officers as the Revenue Commissioners shall appoint in that behalf.

(2) The inspector shall give due notice to each person assessed, of every such assessment made by him, and the amount thereof, and of the time allowed for giving notice of appeal against the same.

182 Granting of allowances and reliefs.

182.—(1) Notwithstanding anything contained in this Act, the inspector or such other officer as the Revenue Commissioners shall appoint in that behalf may at any time grant, in relation to any assessment in respect of tax chargeable for any year of assessment, any allowance, deduction, or relief authorised by this Act.

(2) Whenever such inspector or other officer so grants any such allowance, deduction, or relief in relation to an assessment, such assessment shall be deemed to be amended accordingly.

183 Aggregation of assessments.

183.—(1) Where two or more assessments fall to be made on a person under Schedule A, B, D or E, or under two or more of those Schedules,—

(a) the tax in the assessments may be stated in one sum,

(b) as regards Schedule A or B in a case in which there are two or more tenements or rateable hereditaments, one assessment may be made on the total of the annual or assessable values,

and the notice of assessment may be stated correspondingly, but particulars of the annual or assessable values comprised in one assessment made pursuant to paragraph (b) shall, on request, be given by the inspector.

(2) A notice of appeal in a case in which subsection (1) applies must, to be valid, indicate each assessment appealed against.

(3) Pending the determination of an appeal against any one or more of such assessments as are referred to in subsection (1), an amount of tax being a portion of the one sum referred to in that subsection shall be payable on the due date or dates and shall be the amount which results when the appropriate personal reliefs are deducted from the assessments not under appeal or allowed from the tax charged in those assessments (as may be appropriate).

(4) The tax stated in one sum under subsection (1) or the amount payable under subsection (3) shall for the purposes of sections 550, 551 and 552, be deemed to be tax charged by an assessment to income tax.

(5) If for any of the purposes of this Act, other than subsection (3), it becomes necessary to determine what amount of the tax charged is applicable to any one of two or more assessments referred to in subsection (1)—

(a) a certificate from the inspector indicating the manner in which the deductions, allowances or reliefs were allocated and stating the separate amounts of tax, if any, and the instalments thereof applicable to any one or more assessments or to each assessment shall be sufficient evidence of the charge to tax in and by each such assessment,

(b) where an assessment to which that certificate relates is made under subsection (1) (b), the inspector may further certify what portion of the amount of the tax charged in and by that assessment is applicable to any of the annual or assessable values, and for the purposes of this Act that portion shall be deemed to be tax charged in and by an assessment.

(6) Notwithstanding the making of one assessment pursuant to subsection (1) (b), the provisions of this Act, other than this section, relating to assessments under Schedule A or B (as the case may be) shall continue to apply as if the tenements or rateable hereditaments had been assessed separately.

(7) In this section “personal reliefs” has the meaning assigned to it by section 193 (6).

184 Assessment in absence of return.

184.—(1) If the inspector does not receive a statement from a person liable to be charged to tax, he shall to the best of his information and judgment make an assessment upon that person of the amount at which he ought to be charged under Schedules A, B, and E.

(2) If—

(a) a person makes default in the delivery of a statement in respect of any tax under Schedule D, or

(b) the inspector is not satisfied with a statement which has been delivered, or has received any information as to its insufficiency,

the inspector shall make an assessment on the person concerned in such sum as, according to the best of the inspector's judgment, ought to be charged on that person.

185 Functions of assessors.

185.—(1) (a) A person appointed under section 159 to be an assessor and a person (in this section also called an assessor) appointed under section 158 shall, on request, be furnished, free of charge, by any officer in the relevant department or office or by any agent by whom the same are payable, with true accounts of any salaries, fees, wages, perquisites, profits, pensions, or stipends chargeable under Schedule E.

(b) Every such assessor shall have access to all documents in his department or office which concern any such payments.

(c) Every such assessor may, if he is dissatisfied with any such account as aforesaid, or in any case in which it may be necessary, require, from any person to be charged, an account of any salary, fees, wages, perquisites, profits, pensions, or stipend, within the like period as is limited for the delivery of statements of profits or gains under this Act, and under the like penalty as is provided in the case of failure to deliver such statements.

(2) The assessors shall assess the persons who hold offices, or are entitled to pensions or stipends, in accordance with the annual amount thereof from the documents, accounts and papers in their respective departments.

(3) Every assessment shall set forth—

(a) the full and just annual emoluments of every office and employment of profit, and the full annual amount of every pension or stipend;

(b) the names of the persons entitled thereto; and

(c) the tax payable in each case.

(4) An assessor who fails to comply with the provisions of this section shall be liable to a penalty not exceeding £100 and not less than £20.

186 Additional assessments.

186.—(1) If the inspector discovers—

(a) that any properties or profits chargeable to tax have been omitted from the first assessments, or

(b) that a person chargeable has not delivered any statement, or has not delivered a full and proper statement, or has not been assessed to tax, or has been undercharged in the first assessments, or

(c) that a person chargeable has been allowed, or has obtained from and in the first assessments, any allowance, deduction, exemption, abatement, or relief not authorised by this Act,

then, where the tax is chargeable under Schedule A, B, D or E, the inspector shall make an additional first assessment:

Provided that any such additional first assessment shall be subject to appeal and other proceedings as in the case of a first assessment.

(2) Subject to section 211, an assessment or an additional first assessment may be amended or made at any time.

(3) Any assessments not made at the time when the first assessments are made shall, as soon as they are made, be added to the first assessments, and to the respective duplicates thereof, by means of separate forms of assessment and duplicate.

187 Particulars of sums to be collected.

187.—(1) After assessments to income tax and sur-tax have been made, the inspectors shall transmit particulars of the sums to be collected to the Collector for collection, and references in this Act to duplicates of assessments delivered to collectors shall be construed as including references to particulars so transmitted.

(2) As soon as may be after the termination of the appointment of a collector appointed under section 7 of the Finance Act, 1934, the inspector shall transmit to the Collector for collection particulars of all sums of income tax or balances thereof contained in duplicates which were delivered to that collector and which remained unpaid on such termination, and references in this Act to duplicates of assessments delivered to collectors shall be construed as including references to particulars so transmitted.

(3) Where, before or after the passing of this Act, the Collector duly appointed to collect any income tax in succession to another Collector institutes or continues proceedings under section 486 for the recovery of the tax or any balance thereof, the other Collector shall, for the purposes of the proceedings, be deemed until the contrary is proved to have ceased to be the Collector appointed to collect the tax.

188 Loss or destruction of assessments and other documents.

188.—(1) Where any assessment to income tax for any year, or any duplicate of assessment to income tax for any year, or any return or other document relating to income tax has been lost or destroyed, or has been so defaced or damaged as to be illegible or otherwise useless, the Revenue Commissioners, inspectors, the Collector, and other officers respectively having powers in relation to income tax may, notwithstanding anything in any enactment to the contrary, do all such acts and things as they might have done, and all acts and things done under or in pursuance of this section shall be as valid and effectual for all purposes as they would have been if the assessment or duplicate of assessment had not been made, or the return or other document had not been made or furnished, or required to be made or furnished:

Provided that, where any person who is charged with income tax in consequence or by virtue of any act or thing done under or in pursuance of this section, proves to the satisfaction of the Revenue Commissioners that he has already paid any income tax for the same year in respect of the subject matter and on the account in respect of and on which he is so charged, relief shall be given to the extent to which the liability of that person has been discharged by the payments so made either by abatement from the charge or by repayment, as the case may require.

(2) In this section “income tax” includes “sur-tax”.

189 Amendment of statutory forms.

189.—It shall be lawful for the Revenue Commissioners from time to time to make such amendments of the forms of declarations, lists and statements contained in Schedules 17 and 18 as appear to them to be necessary to give effect to the provisions of this Act.

Chapter II Provision Against Double Assessment and Relief in Respect of Error or Mistake

190 Double assessment.

190.—(1) A person who, either on his own account, or on behalf of another person, has been assessed to tax, and is by any error or mistake again assessed for the same year for the same cause and on the same account, may apply to the Special Commissioners for relief, and the said Commissioners, on proof to their satisfaction of the double assessment, shall cause the said assessment, or so much thereof as constitutes a double assessment, to be vacated.

(2) If it appears to the satisfaction of the Revenue Commissioners that a person has been assessed more than once for the same cause and for the same year, they shall direct the whole, or such part of any assessment as appears to be an overcharge, to be vacated, and thereupon the same shall be vacated accordingly.

(3) If it is proved to the satisfaction of the Revenue Commissioners that any such double assessment as aforesaid has been made, and that payment has been made on both assessments, they shall order the amount of the overpayment to be repaid to the applicant.

191 Error or mistake.

191.—(1) If any person who has paid tax charged under an assessment to income tax made for any year under Schedule D or Schedule E alleges that the assessment was excessive by reason of some error or mistake in the return or statement made by him for the purposes of the assessment, he may, at any time not later than six years after the end of the year of assessment within which the assessment was made, make an application in writing to the Revenue Commissioners for relief.

(2) On receiving any such application the Revenue Commissioners shall inquire into the matter and shall, subject to the provisions of this section, give by way of repayment such relief (including any consequential relief from sur-tax) in respect of the error or mistake as is reasonable and just:

Provided that no relief shall be given under this section in respect of an error or mistake as to the basis on which the liability of the applicant ought to have been computed where the return or statement was in fact made on the basis or in accordance with the practice generally prevailing at the time when the return or statement was made;

(3) In determining any application under this section the Revenue Commissioners shall have regard to all the relevant circumstances of the case, and in particular shall consider whether the granting of relief would result in the exclusion from charge to income tax or sur-tax of any part of the profits or income of the applicant, and for this purpose the Commissioners may take into consideration the liability of the applicant and assessments made on him in respect of other years.

(4) Any person who is aggrieved by the determination of the Revenue Commissioners on an application made by him under this section may, on giving notice in writing to those Commissioners within twenty-one days after the notification to him of their determination, appeal to the Special Commissioners.

(5) The Special Commissioners shall thereupon hear and determine the appeal in accordance with the principles to be followed by the Revenue Commissioners in determining the applications under this section, and subject thereto, in like manner as in the case of an appeal to them against an assessment under Schedule D or Schedule E, as the case may be, and the provisions of this Act relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications:

Provided that neither the appellant nor the Revenue Commissioners shall be entitled to require a case to be stated for the opinion of the High Court otherwise than on a point of law arising in connection with the computation of profits or income.

(6) This section shall have effect, in relation to an assessment for a year earlier than the year 1960-61 if it was made before the 6th day of April, 1963, subject to the substitution in subsection (1) of “three years after the end of the year of assessment for” for “six years after the end of the year of assessment within”.

PART IX Special Provisions as to Married Persons, Non-residents, Temporary Residents, Bodies of Persons, Incapacitated Persons, etc.

Chapter I Special Provisions as to Married Persons

192 General rule as to tax on husbands and wives.

192.—(1) Subject to the provisions of this Chapter, a woman's income chargeable to tax shall, so far as it is income for a year of assessment or part of a year of assessment during which she is a married woman living with her husband, be deemed for income tax (including sur-tax) purposes to be his income and not to be her income, but the question whether there is any income of hers chargeable to tax for any year of assessment and, if so, what is to be taken to be the amount thereof for tax purposes shall not be affected by the provisions of this subsection.

(2) Any tax falling to be assessed in respect of any income which, under subsection (1), is to be deemed to be the income of a woman's husband shall, instead of being assessed on her, or on her trustee, guardian or committee, or on her executors or administrators, be assessable on him or, in the appropriate cases, on his trustee, guardian or committee, or on his executors or administrators.

(3) References in this section to a woman's income include references to any such sum which, apart from this section, would fall to be included in computing her total income, and this subsection has effect in relation to any such sum notwithstanding that some enactment (including, except so far as the contrary is expressly provided, an enactment passed after the passing of this Act) requires that that sum should not be treated as income of any person other than her.

193 Personal reliefs on exercise of option for separate assessments.

193.—(1) This section shall have effect as respects personal reliefs where, by virtue of an application under section 197, income tax for any year is to be assessable and chargeable on the incomes of a husband and a wife as if they were not married.

(2) The total relief from tax given to the husband and the wife by way of personal reliefs shall be the same as if the application had not had effect with respect to the year and, subject to subsection (3), the benefit flowing from the personal reliefs may be given either by way of reduction of the amount of the tax to be paid, or by repayment of any excess of tax which has been paid, or by both of these means, as the case requires, and shall be allocated to the husband and the wife—

(a) so far as it flows from relief under sections 143, 151 and 152, to the husband or the wife according as he or she made the payment giving rise to the relief,

(b) so far as it flows from relief under section 134, in proportion to the amounts of their respective earned incomes,

(c) so far as it flows from relief in respect of a dependent relative under section 142 or relief in respect of a child under section 141 (2), to the husband or the wife according as he or she maintains the relative or child,

(d) so far as it flows from relief under section 135, in proportion to the amounts of their respective unearned incomes within the meaning of section 135,

(e) so far as it flows from relief under section 136, in proportion to the amount of their respective relevant incomes within the meaning of section 136, and

(f) as to the balance, in proportion to the amounts of their respective assessable incomes.

(3) Where the amount of relief allocated to the husband under subsection (2) exceeds the income tax chargeable on the income of the husband for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the wife for that year, and where the amount of relief allocated to the wife under that subsection exceeds the income tax chargeable on her income for the year of assessment, the balance shall be applied to reduce the income tax chargeable on the income of the husband for that year.

(4) Returns of the total incomes of the husband and the wife may be made for the purposes of this section either by the husband or by the wife but, if the Revenue Commissioners are not satisfied with any such return, they may obtain a return from the wife or the husband, as the case may be.

(5) The Revenue Commissioners may by notice require returns for the purposes of this section to be made at any time.

(6) In this section “personal reliefs” means any relief under section 134, 135, 136, 138, 139, 140, 141, 142, 143, 144, 151 or 152.

194 Collection from wife of tax assessed on husband attributable to her income.

194.—(1) Where—

(a) an assessment to income tax or sur-tax (in this section referred to as the original assessment) has been made for the year beginning on the 6th day of April, 1958, or any subsequent year of assessment on a man, or on a man's trustee, guardian or committee, or on a man's executors or administrators,

(b) the Revenue Commissioners are of opinion that, if an application for separate assessment under section 197 or 198 had been in force with respect to that year of assessment, an assessment in respect of, or of part of, the same income would have fallen to be made on, or on the trustee, guardian or committee of, or on the executors or administrators of, a woman who is the said man's wife or was his wife in that year of assessment, and

(c) the whole or part of the amount payable under the original assessment has remained unpaid at the expiration of twenty-eight days from the time when it became due,

the Revenue Commissioners may give to her, or, if she is dead, to her executors or administrators, or, if such an assessment as is referred to in paragraph (b) could, in the event therein referred to, have been made on her trustee, guardian or committee, to her or to her trustee, guardian or committee, a notice—

(i) stating particulars of the original assessment and of the amount remaining unpaid thereunder, and

(ii) stating particulars, to the best of their judgment, of the assessment which would have fallen to be made as aforesaid,

and requiring the person to whom the notice is given to pay the amount which would have been payable under the last-mentioned assessment if it conformed with those particulars, or the amount remaining unpaid under the original assessment, whichever is the less.

(2) The same consequences as respects—

(a) the imposition of a liability to pay, and the recovery of, the tax with or without interest,

(b) priority for the tax in bankruptcy or in the administration of the estate of a deceased person,

(c) appeals to the Special Commissioners, the rehearing of such appeals and the stating of cases for the opinion of the High Court, and

(d) the ultimate incidence of the liability imposed,

shall follow on the giving of a notice under subsection (1) to a woman, or to her trustee, guardian or committee, or to her executors or administrators, as would have followed on the making on her, or on her trustee, guardian or committee, or on her executors or administrators, as the case may be, of such an assessment as is referred to in subsection (1) (b), being an assessment which—

(i) was made on the day of the giving of the notice,

(ii) charged the same amount of tax as is required to be paid by the notice,

(iii) fell to be made and was made by the authority who made the original assessment, and

(iv) was made by that authority to the best of his or their judgment,

and the provisions of this Act relating to the matters specified in paragraphs (a) to (d) shall, with the necessary adaptations, have effect accordingly.

(3) Where a notice is given under subsection (1), tax up to the amount required to be paid by the notice shall cease to be recoverable under the original assessment and, where the tax charged by the original assessment carried interest under section 550, such adjustment shall be made of the amount payable under that section in relation to that assessment and such repayment shall be made of any amounts previously paid under that section in relation thereto, as are necessary to secure that the total sum, if any, paid or payable under that section in relation to that assessment is the same as it would have been if the amount which ceases to be recoverable had never been charged.

(4) Where the amount payable under a notice given under subsection (1) is reduced as the result of an appeal or of the stating of a case for the opinion of the High Court—

(a) the Revenue Commissioners shall, if, in the light of that result, they are satisfied that the original assessment was excessive, cause such relief to be given by way of repayment or otherwise as appears to them to be just; but

(b) subject to any relief so given, a sum equal to the reduction in the amount payable under the notice shall again become recoverable under the original assessment.

(5) The Revenue Commissioners and the inspector or other proper officer shall have the like powers of obtaining information with a view to the giving of, and otherwise in connection with, a notice under subsection (1) as they would have had with a view to the making of, and otherwise in connection with, such an assessment as is referred to in subsection (1) (b) if the necessary conditions had been fulfilled for the making of such an assessment.

195 Right of husband to disclaim liability for tax on deceased wife's income.

195.—(1) Where a woman dies who, at any time before her death, was a married woman living with her husband, he or, if he is dead, his executors or administrators may, not later than two months from the date of the grant of probate or letters of administration in respect of her estate or, with the consent of her executors or administrators, at any later date, give to her executors or administrators and to the inspector a notice in writing declaring that, to the extent permitted by this section, he or they disclaims or disclaim responsibility for unpaid income tax or unpaid sur-tax in respect of all income of hers for any year of assessment or part of a year of assessment, being a year of assessment or part of a year of assessment which began on or after the 6th day of April, 1958, and during which he was her husband and she was living with him.

(2) A notice given pursuant to this section to the inspector shall be deemed not to be a valid notice unless it specifies the names and addresses of the woman's executors or administrators.

(3) Where a notice under this section has been given to a woman's executors or administrators and to the inspector—

(a) it shall be the duty of the Revenue Commissioners and the Special Commissioners to exercise such powers as they may then or thereafter be entitled to exercise under section 194 in connection with any assessment made on or before the date when the giving of the said notice is completed, being an assessment in respect of any of the income to which the said notice relates, and

(b) the assessments (if any), whether to income tax or to sur-tax, which may be made after that date shall, in all respects and in particular as respects the persons assessable and the tax payable, be the assessments which would have fallen to be made if—

(i) an application for separate assessment under section 197 or under section 198, as the case may be, had been in force in respect of the year of assessment in question, and

(ii) all assessments previously made had been made accordingly.

(4) In this section “the inspector” means, in relation to a notice, any inspector who might reasonably be considered by the person giving the notice to be likely to be concerned with the subject-matter thereof or who declares himself ready to accept the notice.

(5) Any notice under this section may be served by post.

196 Married woman living with husband.

196.—(1) A married woman shall be treated for income tax purposes as living with her husband unless either—

(a) they are separated under an order of a court of competent jurisdiction or by deed of separation, or

(b) they are in fact separated in such circumstances that the separation is likely to be permanent.

(2) Where a married woman is living with her husband and either—

(a) one of them is, and one of them is not, resident in the State for a year of assessment, or

(b) both of them are resident in the State for a year of assessment but one of them is, and one of them is not, absent from the State throughout that year,

the same consequences shall follow for income tax (including sur-tax) purposes as would have followed if, throughout that year of assessment, they had been in fact separated in such circumstances that the separation was likely to be permanent.

(3) Where subsection (2) applies and the net aggregate amount of income tax (including sur-tax) falling to be borne by the husband and the wife for the year is greater than it would have been but for the provisions of that subsection, the Revenue Commissioners shall cause such relief to be given (by the reduction of such assessments on the husband or the wife or the repayment of such tax paid (by deduction or otherwise) by the husband or the wife as the Revenue Commissioners may direct) as will reduce the said net aggregate amount by the amount of the excess.

197 Separate assessments to income tax.

197.—(1) If an application is made for the purpose in such manner and form as may be prescribed by the Revenue Commissioners, either by a husband or wife, within six months before the 6th day of July in any year of assessment, income tax for that year shall be assessed, charged and recovered on the income of the husband and on the income of the wife as if they were not married, and all the provisions of this Act with respect to the assessment, charge, and recovery of tax shall, save as otherwise provided by this Act, apply as if they were not married.

(2) An application for the purposes of this section may in the case of persons marrying during the course of a year of assessment be made as regards that year at any time before the 6th day of July in the following year.

(3) The Revenue Commissioners may require returns for the purposes of this section to be made at any time.

198 Separate assessments to sur-tax.

198.—(1) If an application is made for the purpose in such manner and form as may be prescribed by the Revenue Commissioners, either by a husband or wife, within six months before the 6th day of July in the year of assessment—

(a) sur-tax for that year shall be assessed, charged, and recovered on the income of the husband and on the income of the wife as if they were not married, and all the provisions of this Act with respect to the assessment, charge, and recovery of sur-tax, shall apply as if they were not married; and

(b) the income of the husband and wife shall be treated as one in estimating total income for the purpose of sur-tax, and the amount of sur-tax payable in respect of the total income shall be divided between the husband and wife in proportion to their respective incomes, and the total amount payable shall not be less than it would have been if an application had not been made under this section.

(2) An application for the purposes of this section may in the case of persons marrying during the course of a year of assessment be made as regards that year at any time before the 6th day of July in the following year.

(3) The Revenue Commissioners may require returns for the purposes of this section to be made at any time.

Chapter II Special Provisions as to Non-residents and Temporary Residents

199 Persons temporarily resident outside the State.

199.—Every person whose ordinary residence has been in the State shall be assessed and charged to tax, notwithstanding that at the time the assessment or charge is made he may have left the State if he has so left for the purpose only of occasional residence outside the State, and shall be charged as a person actually residing in the State upon the whole amount of his profits or gains, whether they arise from property in the State or elsewhere, or from any allowance, annuity, or stipend (save as herein is excepted), or from any trade, profession or employment in the State or elsewhere.

200 Non-residents: assessment.

200.—A person not resident in the State, whether a citizen of Ireland or not, shall be assessable and chargeable in the name of any trustee, guardian, or committee of such person, or of any factor, agent, receiver, branch, or manager, whether such factor, agent, receiver, branch, or manager has the receipt of the profits or gains or not, in like manner and to the like amount as such non-resident person would be assessed and charged if he were resident in the State and in the actual receipt of such profits or gains:

Provided that in the case of a partnership, the precedent partner (as defined in section 69) or if there is no precedent partner, the factor, agent, receiver, branch, or manager shall be deemed to be the agent of a non-resident partner.

201 Non-residents: profits from agencies, etc.

201.—A non-resident person shall be assessable and chargeable in respect of any profits or gains arising, whether directly or indirectly, through or from any factorship, agency, receivership, branch, or management, and shall be so assessable and chargeable in the name of the factor, agent, receiver, branch, or manager.

202 Non-residents: control over residents.

202.—Where a non-resident person, not being a citizen of Ireland or an Irish firm or company, or branch thereof, carries on business with a resident person, and it appears to the inspector that, owing to the close connection between the resident person and the non-resident person, and to the substantial control exercised by the non-resident person over the resident person, the course of business between those persons can be so arranged, and is so arranged, that the business done by the resident person in pursuance of his connection with the non-resident person produces to the resident person either no profits or less than the ordinary profits which might be expected to arise from that business, the non-resident person shall be assessable and chargeable to tax in the name of the resident person as if the resident person were an agent of the non-resident person.

203 Non-residents: charge on percentage of turnover.

203.—(1) Where it appears to the inspector or, on appeal, to the Special Commissioners, that the true amount of the profits or gains of any non-resident person chargeable with tax in the name of a resident person cannot in any case be readily ascertained, the non-resident person may, if it is thought fit by the inspector or Commissioners, be assessed and charged on a percentage of the turnover of the business done by the non-resident person through or with the resident person in whose name he is chargeable as aforesaid, and in such case the provisions of this Act relating to the delivery of statements by persons acting on behalf of others shall extend so as to require returns to be given by the resident person of the business so done by the non-resident person through or with the resident person, in the same manner as statements are to be delivered by persons acting for incapacitated or non-resident persons of profits or gains to be charged.

(2) The amount of the percentage under subsection (1) shall in each case be determined, having regard to the nature of the business, by the inspector by whom the assessment on the percentage basis is made, subject to appeal to the Special Commissioners.

(3) If either the resident person or the non-resident person is dissatisfied with the percentage determined either in the first instance or by the Special Commissioners on appeal, he may, within four months of that determination, require the inspector or the Special Commissioners, as the case may be, to refer the question of the percentage to a referee or board of referees to be appointed for the purpose by the Minister for Finance, and the decision of the referee or board shall be final and conclusive.

204 Non-residents: merchanting profit.

204.—Where a non-resident person is chargeable to income tax in the name of any branch, manager, agent, factor or receiver in respect of any profits or gains arising from the sale of goods or produce manufactured or produced outside the State by the non-resident person, the person in whose name the non-resident person is so chargeable may, if he thinks fit, apply to the inspector or, in case of an appeal, to the Special Commissioners, to have the assessment to income tax in respect of those profits or gains made or amended on the basis of the profits which might reasonably be expected to have been earned by a merchant or, where the goods are retailed by or on behalf of the manufacturer or producer, by a retailer of the goods sold, who had bought from the manufacturer or producer direct, and on proof to the satisfaction of the inspector or, as the case may be, the Special Commissioners of the amount of the profits on the basis aforesaid, the assessment shall be made or amended accordingly.

205 Non-residents: restrictions on chargeability.

205.—(1) Nothing in this Chapter shall render a non-resident person chargeable in the name of a broker or general commission agent, or in the name of an agent not being an authorised person carrying on the regular agency of the non-resident person or a person chargeable as if he were an agent in pursuance of the provisions of this Chapter in respect of profits or gains arising from sales or transactions carried out through such a broker or agent.

(2) The fact that a non-resident person executes sales or carries out transactions with other non-residents in circumstances which would make him chargeable in pursuance of the provisions of this Chapter in the name of a resident person shall not of itself make him chargeable in respect of profits arising from those sales or transactions.

206 Temporary residents.

206.—A person shall not be charged to tax under Schedule D as a person residing in the State, in respect of profits or gains received in respect of possessions or securities outside the State, who is in the State for some temporary purpose only, and not with any view or intent of establishing his residence therein, and who has not actually resided in the State at one time or several times for a period equal in the whole to six months in any year of assessment, but if any such person resides in the State for the aforesaid period he shall be so chargeable for that year.

Chapter III Special Provisions as to Bodies of Persons, Incapacitated Persons, Trustees and Agents, Personal Representatives and Receivers

207 Bodies of persons.

207.—(1) Every body of persons shall be chargeable to tax in like manner as any person is chargeable under the provisions of this Act.

(2) The treasurer or other officer acting as such, auditor or receiver for the time being of any body of persons chargeable to tax, shall be answerable for doing all such acts as are required to be done under this Act, for the purpose of the assessment of such body and for payment of the tax, and for the purpose of the assessment of the officers and persons in the employment of such body:

Provided that, in the case of a company, the person so answerable shall be the secretary of the company or other officer (by whatever name called) performing the duties of secretary.

(3) Every such officer may from time to time retain out of any money coming into his hands, on behalf of the body, so much thereof as is sufficient to pay the tax charged upon the body, and shall be indemnified for all such payments made in pursuance of this Act.

208 Trustees, guardians and committees.

208.—The trustee, guardian or committee of any incapacitated person having the direction, control, or management of the property or concern of any such person, whether such person resides in the State or not, shall be assessable and chargeable to tax in like manner and to the like amount as that person would be assessed and charged if he were not an incapacitated person.

209 Liability of trustees, etc.

209.—(1) The person who is chargeable in respect of an incapacitated person, or in whose name a non-resident person is chargeable, shall be answerable for all matters required to be done under this Act for the purpose of assessment and payment of tax.

(2) Any person who has been charged under this Act in respect of any incapacitated or non-resident person may retain, out of money coming into his hands on behalf of any such person, so much thereof from time to time as is sufficient to pay the tax charged, and shall be indemnified for all such payments made in pursuance of this Act.

210 Liability of parents, guardians and personal representatives.

210.—(1) If a person chargeable to tax is an infant, or dies—

(a) the parent or guardian of the infant shall be liable for the tax in default of payment by the infant; and

(b) the executor or administrator of the person deceased shall be liable for the tax charged on such deceased person,

and on neglect or refusal of payment any such person so liable as aforesaid may be proceeded against in like manner as any other defaulter.

(2) A parent or guardian who makes such payment shall be allowed all sums so paid in his accounts, and an executor or administrator may deduct all such payments out of the assets and effects of the person deceased.

(3) If the owner of any property occupied by him at the time an assessment for any year under Schedule A was made, dies before payment of the tax, the heirs, executors, administrators, or assigns, or other persons who become entitled on his death, to the rents and profits thereof, shall be liable to pay all arrears of tax due at the time of the death, or, if no arrears are due, the tax payable for the period up to the time of the death, without any new assessment.

211 Assessment of personal representatives.

211.—(1) Where a person dies, an assessment or an additional first assessment (as the case may be), may be made for the year of assessment in which such person dies or for any previous year in respect of the profits or gains which arose or accrued to such person before his death, and the amount of the tax on such profits or gains shall be a debt due from and payable out of the estate of such person, and the executor or administrator of such person shall be assessable and chargeable in respect of such tax.

(2) No assessment under this section shall be made later than three years after the expiration of the year of assessment in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year, and no such assessment shall be made later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, such assessment may be made at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged.

(3) The executor or administrator of any such deceased person shall, when required by a particular notice so to do, prepare and deliver to the inspector a statement in writing signed by such executor or administrator and containing particulars, to the best of his judgment and belief, of the profits or gains which arose or accrued to such deceased person before his death and in respect of which such executor or administrator is assessable under this section, and the provisions of this Act relating to statements to be delivered by any person shall apply, with any necessary modifications, to statements to be delivered under this section.

(4) Nothing in this section shall apply to or affect statements to be delivered or assessments to be made in respect of a trade or profession carried on by two or more persons jointly.

212 Receivers appointed by the court.

212.—(1) A receiver appointed by any court in the State which has the direction and control of any property in respect of which tax is charged in accordance with the provisions of this Act shall be assessable and chargeable with tax in like manner and to the like amount as would be assessed and charged if the property were not under the direction and control of the court.

(2) Every such receiver shall be answerable for doing all matters and things required to be done under this Act for the purpose of assessment and payment of tax.