|
|
|
Repayment of tax
|
| |
|
|
| |
75. (1) Section 865 of the Principal Act is amended—
|
|
| |
(a) by inserting the following subsection after subsection (2):
|
|
| |
“(2A) Where a chargeable person (within the meaning of Part 41A) makes a claim under subsection (2) for repayment of tax which, but for an error or mistake referred to in that subsection, would not have been due it shall not constitute a valid claim for the purposes of subsection (3) unless the return and self assessment for the period to which the claim relates is amended, in accordance with section 959V, to correct the error or mistake.
|
|
| |
(2B) Where a chargeable person (within the meaning of section 950) makes a claim under subsection (2) for repayment of tax which, but for an error or mistake referred to in that subsection, would not have been due and the claim relates to an accounting period which commenced before 1 January 2013 or to a year of assessment before the year of assessment 2013 it shall not constitute a valid claim for the purposes of subsection (3) unless the person’s return for the accounting period or year of assessment, as the case may be, to which the claim relates is amended in accordance with section 959V to correct the error or mistake, and for this purpose section 959V shall apply to such an amendment as if—
|
|
| |
(a) subsections (2) and (4) of that section were deleted,
|
|
| |
(b) references in that section to ‘return and a self assessment’, ‘return and the self assessment’ and ‘return or self assessment’ were references to ‘return’, and
|
|
| |
(c) references in that section to section 959Z were references to section 956.”,
|
|
| |
(b) by substituting the following subsection for subsection (3):
|
|
| |
“(3) A repayment of tax shall not be due under subsection (2) unless a valid claim has been made to the Revenue Commissioners for that purpose.”,
|
|
| |
(c) in subsection (3A) by substituting “Part 41A” for “section 950” in paragraph (a), and
|
|
| |
(d) by inserting the following subsection after subsection (8):
|
|
| |
“(9) Nothing in this section shall prevent the Revenue Commissioners from examining a claim subsequent to any repayment having been made and—
|
|
| |
(a) making or amending an assessment, as the case may be, under—
|
|
| |
(i) Chapter 5 of Part 41A,
|
|
| |
(ii) section 954 or 955, as appropriate, where the claim relates to an accounting period which commenced before 1 January 2013 or to a year of assessment before the year of assessment 2013, or
|
|
| |
(iii) section 960Q,
|
|
| |
or
|
|
| |
(b) making a determination under section 960Q, in the case of persons who are not chargeable persons.”.
|
|
| |
(2) Subsection (1)(c) applies—
|
|
| |
(a) in the case of a chargeable period (within the meaning of section 321(2) of the Principal Act) which is an accounting period of a company, as respects chargeable periods beginning on or after 1 January 2013, and
|
|
| |
(b) in a case other than that referred to in paragraph (a), as respects the year of assessment 2013 and subsequent years of assessment.
|
|
| |
(3) Subsection (1)(c) does not affect the application of section 865(3A) of the Principal Act, which is amended by subsection (1)(c), as respects chargeable periods (within the said meaning) prior to those referred to in subsection (2).
|
