Finance Act, 2002

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Amendment of section 951 (obligation to make a return) of Principal Act.

52.—Section 951(11) of the Principal Act is amended by inserting the following after paragraph (c):

“(d) The Collector-General may designate an address for the delivery of returns which, in accordance with subsection (1), are required to be delivered to him or her by chargeable persons who are chargeable to income tax or capital gains tax for a chargeable period which is a year of assessment, being the year of assessment 2001 or any subsequent year of assessment.

(e) Where the Collector-General designates an address under paragraph (d), that address shall be published in Iris Oifigiúil as soon as is practicable after such designation.”.