Finance Act 2005
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Amendment of section 997 (supplementary provisions (Chapter 4)) of Principal Act. |
26.—With effect from the passing of this Act section 997 of the Principal Act is amended by inserting the following after subsection (2): | |
“(3) Where the inspector, in accordance with the provisions of Regulation 37 of the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ) sends a statement of liability to an employee, that statement shall, if the inspector so directs and gives notice accordingly in or with the statement sent to the employee, be treated in all respects as if it were an assessment raised on the employee, and all the provisions of the Income Tax Acts relating to appeals against assessments and the collection and recovery of tax charged in an assessment shall accordingly apply to the statement.”. |