Finance (No. 2) Act, 1959
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Supplemental provisions. |
13.—(1) No assessment under Schedule E for the year 1960-61 or for any subsequent year of assessment need be made in respect of emoluments to which this Part of this Act applies except where— | |
(a) the person assessable, by notice in writing given to the inspector of taxes within five years from the end of the year of assessment, requires an assessment to be made, | ||
(b) the emoluments paid in the year of assessment are not the same in amount as the emoluments which fall to be treated as the emoluments for that year, or | ||
(c) there is reason to suppose that the emoluments would, if assessed, fall to be taken into account in computing the total income for sur-tax purposes of a person who is liable to sur-tax or would be so liable if an assessment were made in respect of the emoluments. | ||
(2) Subsection (2) of section 32 of the Finance Act, 1921 , shall, as respects the year 1960-61 and all subsequent years of assessment, have effect as if “Schedule E” were substituted for “Case VI of Schedule D”. | ||
(3) Where an employer pays to the Revenue Commissioners any amount of tax which, pursuant to this Part of this Act and any regulations thereunder, he has deducted from emoluments, he shall be acquitted and discharged of the sum represented by the payment as if he had actually paid that sum to the employee. | ||
(4) Rule 7 of the Rules applicable to Schedule E shall not apply in relation to the year 1960-61 or any subsequent year of assessment. |