Finance (No. 2) Act, 1966
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Special provisions as to certain sales. |
8.—Where it appears to the Revenue Commissioners that the moneys received by an accountable person in respect of the sale of any taxable goods are less than the moneys which would be received if the goods were sold in the open market, they may estimate what the taxable turnover would be if the goods were sold in the open market and the amount so estimated shall, subject to section 24 of the Finance Act, 1966, be the taxable turnover for the purposes of section 7 of this Act. |