|
|
Unremittable income.
|
549.—(1) In this section—
|
|
| |
“tax” means income tax or sur-tax, as the case may be;
|
|
| |
“particular income” means income arising outside the State, the amount of which is, or is included in, the amount (in this section referred to as the said amount) on which, in accordance with this Act, the tax is computed.
|
|
| |
(2) Subject to subsections (3), (4) and (5), the provisions of this section shall have effect where—
|
|
| |
(a) tax is charged by an assessment for any period, whether beginning before or after the passing of this Act, and whether the assessment has been made before or after such passing, and
|
|
| |
(b) the tax has not been paid.
|
|
| |
(3) In any case in which, on or after the date on which the tax has become payable, such proof is given to the Revenue Commissioners as renders them satisfied that particular income cannot, by reason of legislation in the country in which it arises or of executive action of the government of that country, be remitted to the State, the Revenue Commissioners may, for the purposes of collection, treat the assessment as if the said amount did not include the particular income, but such treatment shall terminate on the Revenue Commissioners ceasing to be satisfied as aforesaid.
|
|
| |
(4) The Revenue Commissioners may, for the purposes of this section, call for such information as they consider necessary.
|
|
| |
(5) Any person who is dissatisfied with a decision of the Revenue Commissioners under subsection (3) may, by giving notice in writing to the Revenue Commissioners within twenty-one days after the notification of the decision to him, apply to have the matter referred to the Special Commissioners, as if it were an appeal against an assessment, and the provisions of this Act relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.
|
