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Amendment of section 22 (estimation of tax due for a taxable period) of Principal Act.
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126.—Section 22 of the Principal Act is amended by replacing the proviso in subsection (1) with the following:
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“Provided that where the Revenue Commissioners are satisfied that—
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(a) the amount so estimated is excessive, they may amend the amount so estimated by reducing it, or
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(b) the amount so estimated is insufficient, they may amend the amount so estimated by increasing it,
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then, in either case, they shall serve notice on the person concerned of the revised amount estimated and such notice shall supercede any previous notice issued under this subsection.”.
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