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Relief to persons prevented from using their land.
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6.—Where the Revenue Commissioners are satisfied that a person entitled to the ownership and occupation of any land was in any year of assessment (whether beginning before or after the passing of this Act) prevented by trespass, intimidation, or the disturbed state of the neighbourhood from using and occupying such land, they shall have power to cause to be given such relief as is just and reasonable in those circumstances in respect of any tax payable with reference to such land under Schedule A or Schedule B of the Income Tax Act, 1918 for such year of assessment.
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