Finance Act, 1963
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Application of section 227 of Income Tax Act, 1918. |
38.—Section 227 of the Income Tax Act, 1918, shall apply to corporation profits tax and, notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851 , summary proceedings under that section as so applied may be instituted within three years from the date of the committing of the offence. |