Disclosure of Certain Information For Taxation and Other Purposes Act, 1996
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Amendment of section 144 (assessment of corporation tax) of Corporation Tax Act, 1976. |
6.— Section 144 of the Corporation Tax Act, 1976 , is hereby amended by the substitution of the following subsection for subsection (4): | |
“(4) (a) If— | ||
(i) a company makes default in the delivery of a statement in respect of corporation tax, or | ||
(ii) the inspector is not satisfied with a statement which has been delivered, or has received any information as to its insufficiency, | ||
the inspector shall make an assessment on the company concerned in such sum as, according to the best of the inspector's judgment, ought to be charged on that company. | ||
(b) In this subsection, ‘information’ includes information received from a member of the Garda Síochána: | ||
Provided that, where an assessment raised under this section is based, in whole or in part, or directly or indirectly, on information received from a member of the Garda Síochána, the said member's source of the said information shall not, without the express permission in writing of a member of the Garda Síochána not below the rank of Chief Superintendent, be revealed in any correspondence or communication in relation to the assessment or on the hearing or rehearing of an appeal against the assessment.”. |