WEALTH TAX ACT, 1975

• (5)
• (a) Subject to the provisions of this section, the provisions of the Income Tax Acts relating to—

• (i) the appointment of times and places for the hearing of appeals;

• (ii) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of his appeal;

• (iii) the determination of an appeal by agreement between the appellant and an officer appointed by the Commissioners in that behalf;

• (iv) the determination of an appeal by the appellant giving notice of his intention not to proceed with the appeal;

• (v) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner;

• (vi) the determination of an appeal through the neglect or refusal of a person who has given notice of appeal to attend before the Appeal Commissioners at the time and place appointed;

• (vii) the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by way of court proceedings has been taken;

• (viii) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;

• (ix) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending;

• (x) the procedures for appeal,

shall, with any necessary modifications, apply to an appeal under this section as if the appeal were an appeal against an assessment to income tax.

• (b) The Commissioners shall, subject to their giving notice in writing in that behalf to the appellant within 10 days after the determination of an appeal by the Appeal Commissioners, have the same right as the appellant to have the appeal reheard by a judge of the Circuit Court.

• (c) The rehearing of an appeal under this section by a judge of the Circuit Court shall be by a judge of the Circuit Court in whose circuit the appellant or one of the appellants resides or (in the case of a body corporate) has its principal place of business:

Provided that—

• (i) in any case where no appellant is resident in or (in the case of a body corporate) has a place of business in the State, or

• (ii) in any case where there is a doubt or a dispute as to the circuit,

the appeal shall be reheard by a judge of the Circuit Court assigned to the Dublin Circuit.

• (6)
• (a) Where a notice or other document which is required or authorised to be served by this section falls to be served on a body corporate, such notice shall be served on the secretary or other officer of the body corporate.

• (b) Any notice or other document which is required or authorised by this section to be served by the Commissioners or by an appellant may be served by post and in the case of a notice or other document addressed to the Commissioners, shall be sent to the Secretaries, Revenue Commissioners, Dublin Castle, Dublin, 2.

• (c) Any notice or other document which is required or authorised to be served by the Commissioners on an appellant under this section may be sent to the solicitor, accountant or other agent of the appellant and a notice thus served shall be deemed to have been served on the appellant unless the appellant proves to the satisfaction of the Appeal Commissioners or the Circuit Court, as the case may be, that he had, before the notice or other document was served, withdrawn the authority of such solicitor, accountant or other agent to act on his behalf.

• (7) Prima facie evidence of any notice given under this section by the Commissioners or by an officer of the Commissioners may be given in any proceedings by production of a document purporting to be a copy of the notice and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised so to do.

• (8) Every person accountable for the payment of any tax on the taxable wealth on a valuation date of an assessable person and every person entitled to reimbursement for the payment of that tax shall be bound by a determination on appeal under this section against an assessment of tax on the taxable wealth of that person on that date.

• (9) Where the Commissioners make an assessment of tax under subsections (2) (a) or (3) of section 16, the accountable person from whom it is sought to recover the amount so assessed shall have the same right of appeal under this section as he would have if the assessment had been made on a return or an additional return delivered by him and, in any case where the assessment was sent to his solicitor, accountant or other agent, the period of 30 days referred to in subsection (3) shall be extended if the accountable person proves to the satisfaction of the Commissioners that he had, at the date of the assessment, withdrawn the authority of such solicitor, accountant or other agent to act on his behalf.

25 Recovery of tax.

25.—Every sum due to the Commissioners in respect of tax or interest thereon and also every penalty incurred in connection with tax or interest thereon shall be deemed to be a debt due by an accountable person or his personal representative to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery thereof) be sued for and recovered by action, or other appropriate proceeding, at the suit of the Attorney-General, the Minister for Finance or the Commissioners in any court of competent jurisdiction, notwithstanding anything to the contrary contained in the Inland Revenue Regulation Act, 1890.

26 Evidence in proceedings for recovery of tax.

26.—The provisions of section 39 of the Finance Act, 1926, shall apply in any proceedings in the Circuit Court or the District Court for or in relation to the recovery of tax.

27 Pedalties.

27.—(1) (a) A person who contravenes section 14 (6) or 15 or fails to comply with a requirement under section 16 (2) (b) shall be liable to a penalty of £1,000.

• (b) Where the contravention or failure referred to in paragraph (a) continues after judgement has been given by the court before which proceedings for the penalty have been commenced, the person concerned shall be liable to a further penalty of £50 for each day on which the contravention or failure so continues.

• (2) Where, under or for the purposes of any of the provisions of this Act, a person is authorised to inspect any property for the purpose of reporting to the Commissioners the market value thereof and the person having custody or possession of that property prevents such inspection or obstructs the person so authorised in the performance of his functions in relation to the inspection, the person having such custody or possession shall be liable to a penalty of £1,000.

• (3) Where an accountable person fraudulently or negligently—

• (a) delivers any incorrect return or additional return,

• (b) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any property comprised in the taxable wealth of an assessable person,

• (c) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any claim for any allowance, deduction, exemption or relief, or

• (d) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any other matter,

whereby the amount of tax payable in respect of the taxable wealth of an assessable person is less than it would have been if that return, statement, declaration, evidence or valuation had been correct, he shall be liable to a penalty of—

• (i) £2,000, and

• (ii) the amount, or in the case of fraud, twice the amount, of the difference specified in subsection (5).

• (4) Where any such return, statement, declaration, evidence or valuation as is mentioned in subsection (3) was delivered, made or furnished neither fraudulently nor negligently by a person and it comes to his notice that it was incorrect, then, unless the error is remedied without unreasonable delay, such matter shall be treated, for the purposes of this section, as having been negligently done by him.

• (5) The difference referred to in subsection (3) is the difference between—

• (a) the amount of tax payable in respect of the taxable wealth of the assessable person for the valuation dates to which the return, additional return, statement, declaration, evidence or valuation relates, and

• (b) the amount which would have been the amount so payable if the return, additional return, statement, declaration evidence or valuation as made or submitted by him had been correct.

• (6) For the purposes of subsection (3), where anything referred to in that subsection is delivered, made or furnished on behalf of a person, it shall be deemed to have been delivered, made or furnished by that person unless he proves that it was done without his knowledge and consent.

• (7) Any person who assists in or induces the delivery, making or furnishing for any purposes of tax of any return, additional return, statement, declaration, evidence or valuation which he knows to be incorrect shall be liable to a penalty of £500.

• (8) The provisions of this section shall not affect any criminal proceedings.

• (9) Subject to the provisions of this section, sections 128 (4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967, shall, with any necessary modifications, apply to a penalty under this section as if the penalty were a penalty under the Income Tax Acts.

28 Agreements for relief from double taxation.

28.—(1) If the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to affording relief from double taxation in respect of tax payable under the laws of the State and any tax of a similar character imposed under the laws of that territory, and that it is expedient that those arrangements should have the force of law, the arrangements shall, notwithstanding anything in any enactment, have the force of law.

• (2) Any arrangements to which the force of law is given under this section may include provision for relief from tax charged before the making of the arrangements and provisions as to property which is not itself subject to double tax, and the provisions of this section shall have effect accordingly.

• (3) For the purposes of subsection (1), arrangements made with the head of a foreign state shall be regarded as made with the government thereof.

• (4) Where any arrangements have the force of law by virtue of this section, the obligation as to secrecy imposed by any enactment shall not prevent the Commissioners from disclosing to any authorised officer of the government with which the arrangements are made such information as is required to be disclosed under the arrangements.

• (5)
• (a) Any order made under this section may be revoked by a subsequent order and any such revoking order may contain such transitional provisions as appear to the Government to be necessary or expedient.

• (b) Where an order is proposed to be made under this section, a draft thereof shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann.

29 Loss of documents.

29.—Where any return, additional return, assessment or other document relating to tax, has been lost or destroyed, or has been so defaced or damaged as to be illegible or otherwise useless, the Commissioners 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 had not been made, or the return, additional return or other document had not been delivered or furnished, or required to be delivered or furnished:

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

30 Extension of certain Acts.

30.—(1) Section 1 of the Provisional Collection of Taxes Act, 1927, is hereby amended by the insertion of “and wealth tax” before “but no other tax or duty”.

• (2) Section 39 of the Inland Revenue Regulation Act, 1890, is hereby amended by the insertion of “wealth tax” before “stamp duties”.

31 Regulations.

31.—(1) The Commissioners shall make such regulations as seem to them to be necessary for the purpose of giving effect to this Act and of enabling them to discharge their functions thereunder.

• (2) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

32 Care and management.

32.—(1) Tax is hereby placed under the care and management of the Commissioners.

• (2) The Commissioners may authorise any of their officers to perform any act and discharge any function authorised by this Act to be performed or discharged by the Commissioners.

33 Short title.

33.—This Act may be cited as the Wealth Tax Act, 1975.