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Extension of section 1022 (special provisions relating to tax on wife's income) of Principal Act to spouse's income, etc.
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29.—(1) Section 1022 of the Principal Act is amended by—
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(a) the substitution for subsection (1) of the following:
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“(1) Where—
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(a) an assessment to income tax (in this section referred to as the ‘original assessment’) has been made for any year of assessment on an individual, or on an individual's trustee, guardian or committee (in this section referred to as the ‘representative’), or on an individual's executors or administrators,
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(b) the Revenue Commissioners are of the opinion that, if an application for separate assessment under section 1023 had been in force with respect to that year of assessment, an assessment in respect of or of part of the same income would have been made on, or on the representative of, or on the executors or administrators of, an individual who is the spouse of the individual referred to in paragraph (a) or who was the spouse of the individual referred to in paragraph (a) (in this subsection and in subsection (2) referred to as the ‘spouse’) in that year of assessment, and
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(c) the whole or part of the amount payable under the original assessment has remained unpaid at the expiration of 28 days from the time when it became due,
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the Revenue Commissioners may give to the spouse, or, if the spouse is dead, to the spouse's executors or administrators, or, if an assessment referred to in paragraph (b) could in the circumstances referred to in that paragraph have been made on the spouse's representative, to the spouse, or to the spouse's representative, a notice stating—
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(i) particulars of the original assessment and of the amount remaining unpaid under that assessment, and
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(ii) to the best of their judgement, particulars of the assessment (in this subsection referred to as the ‘last-mentioned assessment’) which would have been so made,
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and requiring the person to whom the notice is given to pay the lesser of—
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(A) the amount which would have been payable under the last-mentioned assessment if it conformed with those particulars, and
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(B) the amount remaining unpaid under the original assessment.”,
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(b) the substitution in subsection (2) of “to the spouse or to the spouse's representative, or to the spouse's executors or administrators, as would have followed on the making on the spouse, or on the spouse's representative, or on the spouse's executors or administrators” for “to a woman, or to her trustee, guardian or committee, or to her executors or administrators, as would have followed on the making on her, or on her trustee, guardian or committee, or on her executors or administrators”,
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(c) the substitution for subsection (6) of the following:
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“(6) Where a husband or a wife dies (in this subsection and subsections (7) and (8) referred to as the ‘deceased spouse') and at any time before the death the husband and wife were living together, then the other spouse or, if the other spouse is dead, the executors or administrators of the other spouse may, not later than 2 months from the date of the grant of probate or letters of administration in respect of the deceased spouse's estate or, with the consent of the deceased spouse's executors or administrators, at any later date, give to the deceased spouse's executors or administrators and to the inspector a notice in writing declaring that, to the extent permitted by this section, the other spouse or the executors or administrators of the other spouse disclaim responsibility for unpaid income tax in respect of all income of the deceased spouse for any year of assessment or part of a year of assessment, being a year of assessment or a part of a year of assessment for which any income of the deceased spouse was deemed to be the income of the other spouse and in respect of which the other spouse was assessed to tax under section 1017 or under that section as modified by section 1019.”,
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(d) the substitution in subsection (7) of “the deceased spouse's executors or administrators” for “the woman's executors or administrators”,
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(e) the substitution in subsection (8) of “a deceased spouse's executors or administrators” for “a woman's executors or administrators”, and
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(f) the insertion after subsection (8) of the following:
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“(9) The Revenue Commissioners may nominate in writing any of their officers to perform any acts and discharge any functions authorised by this section to be performed or authorised by the Revenue Commissioners.”.
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(2) (a) Paragraphs (a) to (e) of subsection (1) shall apply as respects assessments made on or after 10 February 2000.
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(b) Paragraph (f) of subsection (1) shall apply as respects assessments made before, on or after 10 February 2000.
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