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Governor and directors of Bank of Ireland.
[ITA67 s157; FA69 s12; FA76 s81(1) and Sch5 PtI]
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853.—For the purpose of assessing and charging income tax in the cases mentioned in this section, the Governor and directors of the Bank of Ireland—
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(a) shall be Commissioners,
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(b) shall have all the necessary powers for that purpose, and
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(c) shall make assessments under and subject to the Income Tax Acts in respect of—
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(i) interest, annuities, dividends and shares of annuities, and the profits attached to the same, payable to the Bank of Ireland out of the public revenue of the State,
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(ii) interest, annuities, dividends and shares of annuities entrusted to the Bank of Ireland for payment,
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(iii) all other interest, annuities and dividends, and
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(iv) all other profits chargeable with tax arising within any office or department under the management or control of the Bank of Ireland.
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