Finance (Miscellaneous Provisions) Act, 1968
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Amendments and repeals of certain provisions of Income Tax Act, 1967. |
3.—(1) In sections 416 (5), 418 (6) and 422 (3) of the Income Tax Act, 1967 , “Appeal Commissioner” is substituted for “Special Commissioner”, in section 164 (2) of that Act “An Appeal Commissioner” is substituted for “A Special Commissioner” and in section 429 (3) of that Act “an Appeal Commissioner” is substituted for “a Special Commissioner”. | |
(2) Each of the provisions of the Income Tax Act, 1967 , specified in Part I of the Schedule to this Act is hereby amended by the substitution therein of “Appeal Commissioners” for “Special Commissioners”. | ||
(3) Each of the provisions of the Income Tax Act, 1967 , specified in Part II of the Schedule to this Act is hereby amended by the substitution therein of “Revenue Commissioners” for “Special Commissioners”. | ||
(4) The enactment specified in column (2) of Part III of the Schedule to this Act is hereby amended as specified in column (3) of that Part. | ||
(5) The enactment specified in column (2) of Part IV of the Schedule to this Act is hereby repealed to the extent specified in column (3) of that Part. | ||
(6) (a) Regulations (5), (6), (7) and (8) of the Regulations made by the Revenue Commissioners on the 13th day of September, 1929, are each hereby amended by the substitution of “Revenue Commissioners” for “Special Commissioners” and Regulation (10) thereof is hereby revoked. | ||
(b) Regulation (9) of the Regulations made by the Revenue Commissioners on the 13th day of September, 1929, is hereby amended— | ||
(i) by the substitution of “an inspector of taxes” for “the Special Commissioners”, | ||
(ii) by the substitution of “requires” for “require”, | ||
(iii) by the substitution of “him” for “them”, | ||
(iv) by the substitution of “the Revenue Commissioners” for “they” where the word firstly occurs, | ||
(v) by the substitution of “the inspector of taxes or the Revenue Commissioners, as the case may be”, for “they” where the word secondly occurs. | ||
(c) The following Regulations: | ||
(i) Regulation (4) of the Regulations made by the Revenue Commissioners on the 13th day of September, 1929, | ||
(ii) Regulations 6, 8 and 12 (2) of the Income Tax (Purchased Life Annuities) Regulations, 1959, | ||
(iii) Regulations 14 (2), (3) and (4), 15 (1), 16, 31 (5), 34 (6) and 44 (3) and (4) of the Income Tax (Employments) Regulations, 1960, | ||
(iv) Regulation 6 of the Income Tax (Employments) (Surtax) Regulations, 1961, | ||
are each hereby amended by the substitution of “Appeal Commissioners” for “Special Commissioners”. | ||
(d) Regulations 14 (6), 31 (7) and 34 (7) of the Income Tax (Employments) Regulations, 1960, are each hereby amended by the substitution of “Appeal Commissioner” for “Special Commissioner”. |