Finance Act, 1975
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Chapter V Miscellaneous | ||
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Amendment of section 542 of Income Tax Act, 1967. |
25.— Section 542 of the Income Tax Act, 1967 , is hereby amended by the substitution for subsections (2) and (3) of the following subsection: | |
“(2) (a) Any notice, form or other document which under the Income Tax Acts is to be given, served, sent or delivered to or on a person by the Revenue Commissioners or by an inspector or other officer of the Revenue Commissioners may be either delivered to the person or left— | ||
(i) in case the person is a company, at its registered office or place of business, or | ||
(ii) in any other case, at the person's usual or last known place of abode or place of business or, if the person is an individual, at his place of employment. | ||
(b) Any such notice, form or other document as is referred to in paragraph (a) may be served by post addressed— | ||
(i) in case the person is a company, to it at either of the places specified in paragraph (a) (i), or | ||
(ii) in any other case, to the person at any of the places specified in paragraph (a) (ii). | ||
(c) Without prejudice to paragraphs (a) and (b) the provisions of section 379 of the Companies Act, 1963 , shall apply in relation to the service on a company of any such notice, form or other document as is referred to in this subsection as they apply in relation to the service of documents under the said section 379 on a company within the meaning of that Act. | ||
(d) In this subsection ‘company’ means any body corporate.”. |