Corporation Tax Act, 1976
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Application of income tax administrative provisions to corporation tax. |
147.—(1) The provisions of the Income Tax Acts specified in subsection (2) shall apply in relation to corporation tax as they apply in relation to income tax and accordingly in those provisions— | |
(a) any reference to income tax shall be taken as including a reference to corporation tax, | ||
(b) any reference to the Income Tax Acts shall be taken as including a reference to the Corporation Tax Acts, and | ||
(c) any reference to a year of assessment shall be taken as including a reference to an accounting period. | ||
(2) The provisions of the Income Tax Acts referred to in subsection (1) are sections 164 , 165 , 166 (2), 187 (1) (3), 188 (1), 190 , 212 , 339 , 491 , 498 , 505 , 506 , 507 , 514 , 515 , 516 , 518 , 519 , 521 , 536 , 537 , 538 , 539 , 541 , 542 , 543 , 547 , 549 and 551 (1) of the Income Tax Act, 1967 , section 6 of the Finance Act, 1968 , section 73 of the Finance Act, 1974 , and section 21 of the Finance Act, 1975 . | ||
(3) The provisions of the Income Tax Acts specified in subsection (4) shall apply in relation to the recovery of a penalty under the provisions of the Corporation Tax Acts as they apply in relation to the recovery of a penalty under the provisions of Part XXXV of the Income Tax Act, 1967 . | ||
(4) The provisions of the Income Tax Acts referred to in subsection (3) are sections 172 (5), 504 , 508 , 510 , 511 , 512 and 513 of the Income Tax Act, 1967 . | ||
(5) All Commissioners and other persons employed for any purpose in connection with the assessment or collection of corporation tax shall be subject to the same obligations as to secrecy with respect to corporation tax as those persons are subject to with respect to income tax, and any declaration made by any such person as to secrecy with respect to income tax shall be deemed to extend also to secrecy with respect to corporation tax. |