Criminal Assets Bureau Act, 1996
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Amendment of certain taxation provisions. |
24.—(1) Section 184 of the Income Tax Act, 1967 , is hereby amended by the substitution of the following subsection for subsection (3) (inserted by the Disclosure of Certain Information for Taxation and Other Purposes Act, 1996 ) of that section: | |
“(3) In this section, ‘information’ includes information received from a member of the Garda Síochána.”. | ||
(2) Subsection (4) (as amended by the Disclosure of Certain Information for Taxation and Other Purposes Act, 1996 ) of section 144 of the Corporation Tax Act, 1976 , is hereby amended by the substitution of the following paragraph for paragraph (b) of that subsection: | ||
“(b) In this section, ‘information’ includes information received from a member of the Garda Síochána.”. | ||
(3) Paragraph (d) (inserted by the Disclosure of Certain Information for Taxation and Other Purposes Act, 1996 ) of subsection (6) of section 12 of the Stamp Act, 1891, is hereby deleted. | ||
(4) The proviso to subsection (7) (as amended by the Disclosure of Certain Information for Taxation and Other Purposes Act, 1996 ) of section 39 of the Capital Acquisitions Tax Act, 1976 , is hereby deleted. | ||
(5) Subsection (2) (as amended by the Disclosure of Certain Information for Taxation and Other Purposes Act, 1996 ) of section 104 of the Finance Act, 1983 , is hereby amended by the substitution of the following proviso for the proviso to that subsection: | ||
“Provided that the Commissioners may withdraw an assessment made under this subsection and make an assessment of the amount of tax payable on the basis of a return which, in their opinion, represents reasonable compliance with their requirements and which is delivered to the Commissioners within 30 days after the date of the assessment made by the Commissioners pursuant to this subsection.”. |