Finance Act 2012

may appeal against the assessment or amended assessment on those grounds.

(2) If, on the hearing of the appeal, the Appeal Commissioners determine that the officer was precluded from making the assessment or, as the case may be, the amendment, the Acts apply as if the assessment or the amendment, as the case may be, had not been made, and the assessment or the amendment of the assessment as appropriate is void.

(3) If, on the hearing of the appeal, the Appeal Commissioners determine that the officer was not precluded from making the assessment or, as the case may be, the amendment, the assessment or the assessment as amended stands, except to the extent that any amount or matter in that assessment is the subject of a valid appeal on any other grounds.

Chargeable persons: no appeal against self assessment.

959AG.— No appeal may be made against—

(a) a self assessment made under section 959R, section 959T or section 959U,

(b) a self assessment amended under section 959V,

(c) the amount of any income, profits or gains or, as the case may be, chargeable gains, or the amount of any allowance, deduction, relief or tax credit specified in such an assessment.

Chargeable persons: requirement to submit return and pay tax.

959AH.— (1) Where a Revenue officer makes a Revenue assessment, no appeal lies against the assessment until such time as—

(a) where the assessment was made in default of the delivery of a return, the chargeable person delivers the return, and

(b) in all cases, the chargeable person pays or has paid an amount of tax on foot of the assessment which is not less than the tax which—

(i) is payable by reference to any self assessment included in the chargeable person’s return, or

(ii) where no self assessment is included, would be payable on foot of a self assessment if the assessment were made in all respects by reference to the statements and particulars contained in the return delivered by the chargeable person.

(2) A Revenue officer shall refuse an application for an appeal unless the requirements of both paragraph (a) and (b) of subsection (1) have been satisfied within the time for bringing an appeal against the assessment.

(3) References in subsection (1) to an amount of tax shall be construed as including any amount of interest which would be due and payable under section 1080 on that tax at the date of payment of the tax, together with any costs incurred or other amounts which may be charged or levied in pursuing the collection of the tax contained in the assessment or the assessment as amended, as the case may be.

(4) The requirements of this section apply in relation to an assessment as amended by a Revenue officer as they apply to a Revenue assessment made by a Revenue officer.

Chargeable persons and other persons: no appeal against agreed amounts.

959AI.— No appeal may be made against the amount of any income, profits or gains or, as the case may be, chargeable gains, or the amount of any allowance, deduction, relief or tax credit specified in an assessment or an amended assessment made on a person for a chargeable period where either—

(a) a Revenue officer has determined the amount by accepting without alteration of and without departing from the statement or statements, or the particular or particulars with regard to income, profits or gains or, as the case may be, chargeable gains, or allowances, deductions, reliefs or tax credits specified in the return delivered by the person for the chargeable period, or

(b) the amount has been agreed between the Revenue officer and the person, or any person authorised by the person in that behalf, before the making of the assessment or the amendment of the assessment, as the case may be.

Chargeable persons and other persons: grounds for appeal.

959AJ.— (1) Where an appeal is brought against an assessment or an amended assessment made on a person for any chargeable period, the person shall specify in the notice of appeal—

(a) each amount or matter in the assessment or amended assessment with which the person is aggrieved, and

(b) the grounds in detail of the person’s appeal as respects each such amount or matter.

(2) Where, as respects an amount or matter to which a notice of appeal relates, the notice does not comply with subsection (1), the notice is, in so far as it relates to that amount or matter, invalid and the appeal concerned shall, in so far as it relates to that amount or matter, be deemed not to have been brought.

(3) A person is not entitled to rely on any ground of appeal that is not specified in the notice of appeal unless the Appeal Commissioners, or the judge of the Circuit Court, as the case may be, are or is satisfied that the ground could not reasonably have been stated in the notice.

Chargeable persons and other persons: appeal against amended assessment.

959AK.— Subject to the other provisions of this Chapter, where an assessment is amended by a Revenue officer (not being an amendment made by reason of the determination of an appeal), the person assessed may appeal against the assessment as so amended in all respects as if it were an assessment made on the date of the amendment and the notice of the assessment as so amended were a notice of the assessment, except that the person shall have no further right of appeal, in relation to matters other than additions to, deletions from, or alterations in the assessment, made by reason of the amendment, than the person would have had if the assessment had not been amended.

Persons other than chargeable persons: other rules.

959AL.— Subject to the other provisions of this Chapter, where an appeal is brought against an assessment by a person who is not a chargeable person then, pending the determination of the appeal—

(a) an amount of tax shall be payable on the due date for the payment of tax under the assessment and shall be the amount which results when the appropriate tax credits (including personal tax credit where applicable) due to the person are allowed in calculating the tax charged in the assessment which does not relate to the amounts or matters with which the person assessed is aggrieved, and

(b) that amount of tax shall for the purposes of sections 1080 and 1081 be deemed to be the tax due and payable under the assessment.

Chargeable Persons: Preliminary Tax and Dates for Payment of Tax

Interpretation and miscellaneous (Chapter 7).

959AM.— (1) In this Chapter—

‘accounting period’ means an accounting period of a company;

‘corresponding corporation tax for the preceding accounting period’, in relation to an accounting period and a company, means an amount determined by the formula—

T C

P

where—

T is the corporation tax payable for the preceding accounting period,

C is the number of days in the accounting period, and

P is the number of days in the preceding accounting period;

‘corresponding income tax for the preceding accounting period’, in relation to an accounting period and a company, means an amount determined by the formula—

I C

P

where—

I is the income tax payable under section 239 or 241 for the preceding accounting period,

C is the number of days in the accounting period, and

P is the number of days in the preceding accounting period;

‘final instalment’ shall be construed in accordance with section 959AS(1);

‘final relevant instalment’ shall be construed in accordance with section 959AS(5);

‘initial instalment’ shall be construed in accordance with section 959AS(1);

‘initial relevant instalment’ shall be construed in accordance with section 959AS(5);

‘pre-preceding tax year’, in relation to income tax and a tax year, means the tax year next before the preceding tax year;

‘relevant accounting period’, in relation to an accounting period, means, subject to subsection (2), an accounting period of a company other than a small company;

‘relevant accounting standards’ has the same meaning as in Schedule 17A;

‘relevant company’ means a company in respect of which profits or gains for the purposes of Case I or II of Schedule D are computed in accordance with relevant accounting standards, which are, or include, relevant accounting standards in relation to profits or gains or losses on financial assets or liabilities;

‘relevant limit’, in relation to an accounting period, means, subject to subsection (3), €200,000;

‘small company’ shall be construed in accordance with subsection (4);

‘tax payable for the initial period’, in relation to capital gains tax and a tax year, means the tax that would be payable by the chargeable person if the tax year ended on 30 November in the year instead of 31 December in that year;

‘tax payable for the later period’, in relation to capital gains tax and a tax year, means the tax payable by the chargeable person for the tax year less the tax payable for the initial period in relation to that year.

(2) An accounting period is not a relevant accounting period where, but for this subsection, the final instalment of preliminary tax would, by reason of the dates on which the accounting period starts and ends, be due and payable in accordance with section 959AS(2) on or before the date on which the initial instalment would be due and payable in accordance with that section.

(3) Where the length of an accounting period is less than 12 months, the relevant limit in relation to the accounting period shall be proportionately reduced.

(4) A company is a small company in relation to an accounting period if the corresponding corporation tax for the preceding accounting period does not exceed the relevant limit in relation to the accounting period.

(5) References in this Chapter to the due date for the payment of an amount of preliminary tax shall, in the case where that tax is due for an accounting period, other than a relevant accounting period, of a company, be construed in accordance with section 959AR(1).

(6) References in this Chapter to the due date for the payment of the initial instalment, or the final instalment, of preliminary tax shall, in the case where that tax is due for a relevant accounting period, be construed in accordance with section 959AS(2).

(7) The provisions of this Chapter apply as respects chargeable persons only.

(8) The provisions of this Chapter as respects due dates for payment of tax apply subject to sections 579(4)(b) and 981.

Obligation to pay preliminary tax.

959AN.— (1) Every person who is a chargeable person as respects any chargeable period is liable to pay to the Collector-General in accordance with this Chapter the amount of that person’s preliminary tax appropriate to that chargeable period.

(2) The amount of a chargeable person’s preliminary tax appropriate to a chargeable period is the amount of tax which in the opinion of the chargeable person is likely to become payable by that person for the chargeable period by reason of either a self assessment under Chapter 4 or a Revenue assessment under Chapter 5.

(3) Any amount of preliminary tax appropriate to a chargeable period which is paid by and not repaid to a chargeable person in any capacity shall, to the extent of the amount of that payment or the extent of the amount of that payment less any amount that has been repaid, be treated as a payment on account of the tax payable by the chargeable person for the chargeable period.

(4) Where—

(a) the tax payable by a company for an accounting period does not exceed the relevant limit, and

(b) the accounting period started on the company coming within the charge to corporation tax,

then the preliminary tax appropriate to the accounting period shall be deemed to be nil and neither subsection (3) of section 959AR nor subsection (4) of section 959AS apply as respects that accounting period.

(5) This section does not apply to capital gains tax.

Date for payment of income tax.

959AO.— (1) Subject to section 959AP, preliminary tax appropriate to a tax year for income tax purposes is due and payable on or before 31 October in the tax year.

(2) (a) Subject to subsections (3) to (6), income tax payable by a chargeable person for a tax year shall be due and payable on or before the specified return date for the tax year whether or not an assessment is made on or by the chargeable person for the tax year on or before that date.

(b) Where an assessment to income tax for a tax year has not been made on or by a chargeable person on or before the specified return date for the tax year then the tax specified in any subsequent assessment made on or by the chargeable person for that year shall be deemed to have been due and payable on or before the specified return date for the tax year.

(3) Income tax payable by a chargeable person for a tax year shall be deemed to have been due and payable on 31 October in the tax year where—

(a) the chargeable person has defaulted in the payment of preliminary tax for the tax year,

(b) the preliminary tax paid by the chargeable person for the tax year is less than, or less than the least of, as the case may be—

(i) 90 per cent of the income tax payable by the chargeable person for the tax year,

(ii) the income tax payable by the chargeable person for the preceding tax year, and

(iii) in the case of a chargeable person to whom section 959AP applies (other than a chargeable person in relation to whom the amount of income tax payable, or taken in accordance with subsection (4)(a) to be payable, for the pre-preceding tax year was nil), 105 per cent of the income tax payable by the chargeable person for the pre-preceding tax year,

or

(c) the preliminary tax payable by the chargeable person for the tax year was not paid by 31 October in the tax year.

(4) For the purposes of subparagraphs (ii) and (iii) of subsection (3)(b)—

(a) subject to subsection (5), where the chargeable person was not a chargeable person for the preceding tax year or for the pre-preceding tax year, the income tax payable for the preceding year or the pre-preceding year, as the case may be, shall be taken to be nil,

(b) where, after 31 October in a tax year, an amount of additional income tax for the preceding tax year or, in the case of a chargeable person to whom section 959AP applies, the pre-preceding tax year becomes payable, that additional income tax shall not be taken into account if it became due and payable one month following the amendment to the assessment or the determination of the appeal, as the case may be, by virtue of section 959AU(2) or section 959AV(2), and

(c) the tax payable for the preceding tax year, or in the case of a chargeable person to whom section 959AP applies, the pre-preceding tax year, shall be determined without regard to any relief to which the chargeable person is or may become entitled for the preceding year or the pre-preceding year, as the case may be, under section 481 or Part 16.

(5) Where, for a tax year, a chargeable person is assessed to income tax in accordance with section 1017 or 1031C, and that person was not so assessed for the preceding tax year or for the pre-preceding tax year or for both of those years either—

(a) because the person’s spouse or civil partner was so assessed for either or both of those years, or

(b) because the person and the person’s spouse or civil partner were assessed to income tax in accordance with section 1016 or 1023, or section 1031B or 1031H, as the case may be, for either or both of those years,

subparagraphs (ii) and (iii) of subsection (3)(b) and subsection (4)(a) apply as if the person and the person’s spouse or civil partner had elected in accordance with section 1018, 1019 or 1031D, as the case may be, for the person to be assessed to income tax in accordance with section 1017 or 1031C for any of those years for which the person or the person’s spouse or civil partner were entitled to so elect or, in the case of married persons, would have been so entitled if section 1019 had applied.

(6) (a) Where, in relation to a tax year, the profits or gains of a corresponding period relating to the preceding tax year are taken to be the profits or gains of that preceding tax year in accordance with section 65(3), then, notwithstanding that the assessment for that preceding tax year has not been amended, any income tax payable for that preceding tax year which exceeds the income tax due and payable for that year without regard to the operation of section 65(3) is due and payable on or before the specified return date for the tax year.

(b) An amount of income tax to which paragraph (a) applies shall not be taken into account for the purposes of subsection (3).

(c) Notwithstanding section 959AU, where, in relation to a tax year, any additional tax for the preceding tax year is due and payable by virtue of an amendment of the assessment for that year made in accordance with section 65(3), then, such additional tax as specified in the amendment to the assessment for that year shall be deemed to have been due and payable on or before the specified return date for the tax year.

Payment of preliminary tax by direct debit.

959AP.— (1) This section applies to a chargeable person who—

(a) authorises the Collector-General to collect preliminary tax for income tax purposes by the debiting of a bank account of that person in accordance with subsection (2), and

(b) complies with such conditions as the Collector-General may reasonably impose to ensure that an amount of preliminary tax payable by a chargeable person for a tax year will be paid by the chargeable person in accordance with this section.

(2) Preliminary tax appropriate to a tax year for income tax purposes is due and payable in the case of a chargeable person to whom this subsection applies—

(a) as respects the first tax year for which the Collector-General is authorised in accordance with subsection (1) to debit that person’s bank account, by way of a minimum of 3 equal monthly instalments in that year, and

(b) as respects any subsequent tax year in which the Collector-General is so authorised, by way of a minimum of 8 equal monthly instalments in that year,

and the Collector-General shall debit the bank account of that person with such instalments on day 9 of each month for which the Collector-General is so authorised.

(3) The Collector-General may, in any particular case, in order to facilitate the payment of preliminary tax in accordance with this section, agree at the Collector-General’s discretion to vary the number of equal monthly instalments to be collected in a year or agree at the Collector-General’s discretion to an increase or decrease in the amount to be collected in any subsequent instalment to be made in that year.

(4) A chargeable person shall not be treated as having paid an amount of preliminary tax in accordance with this subsection unless that person pays in the tax year the monthly instalments due in accordance with subsection (2) or (3), as appropriate.

(5) For the purposes of section 959AO, a chargeable person who pays an amount of preliminary tax appropriate to a tax year in accordance with this section shall be deemed to have paid that amount of preliminary tax on 31 October in the tax year.

Date for payment of capital gains tax.

959AQ.— (1) Capital gains tax payable by a chargeable person for a tax year is, where an assessment has not been made on or by the chargeable person for the tax year, due and payable—

(a) as respects tax payable for the initial period, on or before 15 December in the tax year, and

(b) as respects tax payable for the later period, on or before 31 January in the next following tax year.

(2) Where the capital gains tax payable by a chargeable person for a tax year is due and payable in accordance with subsection (1), then the tax specified in any subsequent assessment made on or by the chargeable person for that year shall be deemed to have been due and payable—

(a) on or before 15 December in the tax year, as respects tax payable for the initial period, and

(b) on or before 31 January in the next following tax year, as respects tax payable for the later period.

Date for payment of corporation tax: companies other than with relevant accounting periods.

959AR.— (1) Preliminary tax appropriate to an accounting period, other than a relevant accounting period, of a company is due and payable—

(a) subject to paragraph (b), not later than the day (in this paragraph referred to as the ‘first-mentioned day’) which is 31 days before the day on which the accounting period ends, but where the first-mentioned day is later than day 21 of the month in which it occurs, the preliminary tax shall be due and payable not later than—

(i) day 21 of the month in which that first-mentioned day occurs, or

(ii) where payment of the preliminary tax is made by day 23 of the month in which that first-mentioned day occurs by such electronic means as are required by the Revenue Commissioners, day 23 of the month in which that first-mentioned day occurs,

(b) in a case where the accounting period is less than one month and one day in length, not later than the last day of the accounting period, but where that day is later than day 21 of the month in which it occurs, the preliminary tax is due and payable not later than—

(i) day 21 of the month in which that last day occurs, or

(ii) where payment of the preliminary tax is made by day 23 of the month in which that last day occurs by such electronic means as are required by the Revenue Commissioners, day 23 of the month in which that last day occurs.

(2) (a) Subject to subsections (3) and (4), tax payable by a chargeable person for an accounting period, other than a relevant accounting period, of a company shall be due and payable on or before the specified return date for the accounting period.

(b) Where the tax payable by a chargeable person for an accounting period, other than a relevant accounting period, of a company is due and payable in accordance with paragraph (a), then the tax specified in any subsequent assessment made on or by the chargeable person for that accounting period shall be deemed to have been due and payable on or before the specified return date for the accounting period.

(3) Subject to subsection (4), the tax payable by a chargeable person for an accounting period, other than a relevant accounting period, of a company shall be deemed to have been due and payable on the due date for the payment of an amount of preliminary tax for the accounting period where—

(a) the chargeable person has defaulted in the payment of preliminary tax for the accounting period,

(b) in the case of a company that is a small company in relation to the accounting period, the preliminary tax paid by the chargeable person for the accounting period is less than, or less than the lower of—

(i) 90 per cent of the tax payable by the chargeable person for the accounting period, and

(ii) the sum of the corresponding corporation tax for the preceding accounting period and the corresponding income tax for the preceding accounting period,

(c) in the case of a company that is not a small company in relation to the accounting period, the preliminary tax paid by the chargeable person for the accounting period is less than 90 per cent of the tax payable by the chargeable person for the accounting period, or

(d) the preliminary tax payable by the chargeable person for the accounting period was not paid by the date on which it was due and payable.

(4) Where as respects an accounting period, other than a relevant accounting period, of a company—

(a) the preliminary tax paid by the chargeable person for the accounting period in accordance with subsection (1) is less than 90 per cent of the tax payable by the chargeable person for the accounting period,

(b) the preliminary tax so paid by the chargeable person for the accounting period is not less than 90 per cent of the amount which would be payable by the chargeable person for the accounting period if no amount were included in the company’s profits for the accounting period—

(i) in respect of chargeable gains on the disposal of assets in the part of the accounting period which is after the date by which preliminary tax for the accounting period is payable in accordance with subsection (1), or

(ii) in the case of a relevant company, in respect of profits or gains or losses accruing, and not realised, in the accounting period on financial assets or financial liabilities as are attributable to changes in value of those assets or liabilities in the part of the accounting period which is after the end of the month immediately preceding the month in which preliminary tax for the accounting period is payable in accordance with subsection (1),

and

(c) the chargeable person makes a further payment of preliminary tax for the accounting period within one month after the end of the accounting period and the aggregate of that payment and the preliminary tax paid by the chargeable person for the accounting period in accordance with subsection (1) is not less than 90 per cent of the tax payable by the chargeable person for the accounting period,

then the further payment of preliminary tax paid by the chargeable person for the accounting period shall be treated for the purposes of subsection (3) as having been paid by the date by which it is due and payable.

Date for payment of corporation tax: companies with relevant accounting periods.

959AS.— (1) Preliminary tax appropriate to a relevant accounting period is due and payable in 2 instalments, the first of which is referred to in this section as the ‘initial instalment’ and the second of which is referred to in this section as the ‘final instalment’.

(2) (a) The initial instalment is due and payable within a period of 6 months from the start of the accounting period, but where the last day of that period of 6 months is later than day 21 of the month in which it occurs, the initial instalment is due and payable not later than—

(i) day 21 of the month in which that last day occurs, or

(ii) where payment of the initial instalment is made by day 23 of the month in which that last day occurs by such electronic means as are required by the Revenue Commissioners, day 23 of the month in which that last day occurs.

(b) The final instalment is due and payable not later than the day (in this paragraph referred to as the ‘first-mentioned day’) which is 31 days before the day on which the accounting period ends, but where the first-mentioned day is later than day 21 of the month in which it occurs, the final instalment is due and payable not later than—

(i) day 21 of the month in which that first-mentioned day occurs, or

(ii) where payment of the final instalment is made by day 23 of the month in which that first-mentioned day occurs by such electronic means as are required by the Revenue Commissioners, day 23 of the month in which that first-mentioned day occurs.

(3) (a) Subject to subsections (4) to (7), tax payable by a chargeable person for a relevant accounting period is due and payable on or before the specified return date for the accounting period.

(b) Where the tax payable by a chargeable person for a relevant accounting period is due and payable in accordance with paragraph (a), then the tax specified in any subsequent assessment made on or by the chargeable person for that accounting period shall be deemed to have been due and payable on or before the specified return date for the accounting period.

(4) Subject to subsections (6) and (7) and section 959AT, the tax payable by a chargeable person for a relevant accounting period shall be deemed to have been due and payable in accordance with subsection (5) where—

(a) the chargeable person has defaulted in the payment of the initial instalment or final instalment of preliminary tax for the accounting period,

(b) the initial instalment of preliminary tax paid by the chargeable person for the accounting period is less than, or less than the lower of—

(i) 45 per cent of the tax payable by the chargeable person for the accounting period, and

(ii) 50 per cent of the sum of the corresponding corporation tax for the preceding accounting period and the corresponding income tax for the preceding accounting period,

(c) in a case where the accounting period commenced on the company coming within the charge to corporation tax, the initial instalment of preliminary tax paid by the chargeable person for the accounting period is less than 45 per cent of the tax payable by the chargeable person for the accounting period,

(d) the aggregate of the initial instalment and the final instalment of preliminary tax paid by the chargeable person for the accounting period is less than 90 per cent of the tax payable by the chargeable person for the accounting period, or

(e) the initial instalment or the final instalment of preliminary tax payable by the chargeable person for the accounting period was not paid by the date on which it was due and payable.

(5) (a) Tax due and payable in accordance with this subsection by a chargeable person for a relevant accounting period is due and payable in 2 instalments, the first of which is referred to in this subsection as the ‘initial relevant instalment’ and the second of which is referred to in this subsection as the ‘final relevant instalment’.

(b) The amount of the initial relevant instalment is 45 per cent of the tax payable by the chargeable person for the accounting period and the initial relevant instalment is due and payable not later than the day on which the initial instalment of preliminary tax is due and payable in accordance with subsection (2).

(c) The amount of the final relevant instalment is an amount equal to the excess of the tax payable by the chargeable person for the accounting period over the amount of the initial relevant instalment and the final relevant instalment is due and payable not later than the day on which the final instalment of preliminary tax is due and payable in accordance with subsection (2).

(6) Where as respects a relevant accounting period—

(a) the initial instalment of preliminary tax paid by the chargeable person for the accounting period in accordance with subsection (2) is less than 45 per cent of the tax payable by the chargeable person for the accounting period,

(b) the initial instalment of preliminary tax so paid by the chargeable person for the accounting period is not less than 45 per cent of the amount which would be payable by the chargeable person for the accounting period if no amount were included in the company’s profits for the accounting period—

(i) in respect of chargeable gains on the disposal of assets in the part of the accounting period which is after the date by which the initial instalment of preliminary tax for the accounting period is payable in accordance with subsection (2), or

(ii) in the case of a relevant company, in respect of profits or gains or losses accruing, and not realised, in the accounting period on financial assets or financial liabilities as are attributable to changes in value of those assets or liabilities in the part of the accounting period which is after the end of the month immediately preceding the month in which the initial instalment of preliminary tax for the accounting period is payable in accordance with subsection (2),

(c) the aggregate of the initial instalment and the final instalment of preliminary tax paid by the chargeable person for the accounting period in accordance with subsection (2) is not less than 90 per cent of the amount of tax which would be payable by the chargeable person for the accounting period if computed in accordance with subsection (7)(b),

then the initial instalment of preliminary tax paid by the chargeable person for the accounting period shall be treated for the purposes of subsection (4) as having been paid by the date on which it is due and payable.

(7) Where as respects a relevant accounting period—

(a) the aggregate of the initial instalment and the final instalment of preliminary tax paid by the chargeable person for the accounting period in accordance with subsection (2) is less than 90 per cent of the tax payable by the chargeable person for the accounting period,

(b) the aggregate of the initial instalment and the final instalment of preliminary tax so paid by the chargeable person for the accounting period is not less than 90 per cent of the amount which would be payable by the chargeable person for the accounting period if no amount were included in the company’s profits for the accounting period—

(i) in respect of chargeable gains on the disposal of assets in the part of the accounting period which is after the date by which the final instalment of preliminary tax for the accounting period is payable in accordance with subsection (2), or

(ii) in the case of a relevant company, in respect of profits or gains or losses accruing, and not realised, in the accounting period on financial assets or financial liabilities as are attributable to changes in value of those assets or liabilities in the part of the accounting period which is after the end of the month immediately preceding the month in which the final instalment of preliminary tax for the accounting period is payable in accordance with subsection (2),

(c) the chargeable person makes a further payment of preliminary tax for the accounting period within one month after the end of the accounting period and the aggregate of that payment and the initial instalment and final instalment of preliminary tax paid by the chargeable person for the accounting period in accordance with subsection (2) is not less than 90 per cent of the tax payable by the chargeable person for the accounting period,

then the final instalment of preliminary tax paid by the chargeable person for the accounting period shall be treated for the purposes of subsection (4) as having been paid by the date on which it is due and payable.

Date for payment of corporation tax: groups.

959AT.— (1) In this section—

‘initial balance’ means the amount represented by the formula—

A - B

where—

A is the amount of the initial instalment of preliminary tax paid by the surrendering company for the relevant period in accordance with subsection (2) of section 959AS, and

B is—

(a) where the relevant period started on the surrendering company coming within the charge to corporation tax—

(i) 45 per cent of the tax payable by the surrendering company for the relevant period, or

(ii) where subsection (4) of section 959AN applies in relation to that period, a nil amount,

or

(b) in any other case, the lower of—

(i) 45 per cent of the tax payable by the surrendering company for the relevant period, or

(ii) 50 per cent of the sum of the corresponding corporation tax for the preceding accounting period and the corresponding income tax for the preceding accounting period, which is payable by the surrendering company;

‘final balance’ means the amount represented by the formula—

C - D

where—

C is the amount of preliminary tax paid by the surrendering company for the relevant period in accordance with section 959AR(1) or section 959AS(2), as the case may be, and

D is 90 per cent of the tax payable by the surrendering company for the relevant period, or, where subsection (4) of section 959AN applies in relation to that period, a nil amount;

‘relevant initial balance’ means that part of an initial balance that is specified in a notice given in accordance with subsection (3);

‘relevant final balance’ means that part of a final balance that is specified in a notice given in accordance with subsection (3).

(2) This section applies where—

(a) a company (in this section referred to as the ‘surrendering company’) which is a member of a group pays—

(i) an initial instalment of preliminary tax for an accounting period (in this subsection referred to as the ‘relevant period’) in accordance with subsection (2) of section 959AS, being an amount which exceeds, or exceeds the lower of—

(I) 45 per cent of the tax payable by that surrendering company for the relevant period, and

(II) 50 per cent of the sum of the corresponding corporation tax for the preceding accounting period and the corresponding income tax for the preceding accounting period, that is payable by the surrendering company,

(ii) an initial instalment of preliminary tax for a relevant period which started on the surrendering company coming within the charge to corporation tax, being an amount which exceeds 45 per cent of the tax payable by that company for the relevant period,

(iii) an amount of preliminary tax for a relevant period in accordance with section 959AR(1) or section 959AS(2), as the case may be, being an amount which exceeds 90 per cent of the tax payable by the surrendering company for the relevant period, or

(iv) any amount of preliminary tax for a relevant period in respect of which subsection (4) of section 959AN applies,

(b) another company (in this section referred to as the ‘claimant company’) which is a member of the group pays—

(i) an initial instalment of preliminary tax for an accounting period in accordance with subsection (2) of section 959AS, being an amount which is less than, or less than the lower of—

(I) 45 per cent of the tax payable by the claimant company for the accounting period, and

(II) 50 per cent of the sum of the corresponding corporation tax for the preceding accounting period and the corresponding income tax for the preceding accounting period, which is payable by the claimant company,

(ii) an initial instalment of preliminary tax for an accounting period which started on the claimant company coming within the charge to corporation tax, being an amount which is less than 45 per cent of the tax payable by that company for the relevant period, or

(iii) an amount of preliminary tax for an accounting period in accordance with subsection (2) of section 959AS, being an amount which is less than 90 per cent of the tax payable by the claimant company for the accounting period,

or

(c) the accounting period in paragraph (b) coincides with the relevant period, and

(d) the claimant company is not a small company in relation to the relevant period.

(3) Where this section applies, the 2 companies may, at any time on or before the specified return date for the accounting period of the surrendering company, jointly give notice to the Collector-General—

(a) that subsection (4)(a) is to have effect in relation to the relevant initial balance, or

(b) that subsection (4)(b) is to have effect in relation to the relevant final balance.

(4) (a) Where this subsection has effect in relation to any relevant initial balance—

(i) an additional amount of preliminary tax equal to the relevant initial balance shall be deemed for the purposes of subsection (4)(b) of section 959AS to have been paid by the claimant company on the due date for the payment of the initial instalment of preliminary tax of that company for the relevant period if 100 per cent of the tax payable by the claimant company for the relevant period, disregarding this subparagraph, is paid on or before the specified return date for the relevant period, and

(ii) the surrendering company shall for the purposes of this section be treated as having surrendered the relevant initial balance to the claimant company and that relevant initial balance shall not be available for use by any other company under this section.

(b) Where this subsection has effect in relation to any relevant final balance—

(i) an additional amount of preliminary tax equal to the relevant final balance shall be deemed for the purposes of subsection (4)(d) of section 959AS to have been paid by the claimant company on the due date for the payment of the final instalment of preliminary tax of that company for the relevant period if 100 per cent of the tax payable by the claimant company for the relevant period, disregarding this subparagraph, is paid on or before the specified return date for the relevant period, and

(ii) the surrendering company shall for the purposes of this section be treated as having surrendered the relevant final balance to the claimant company and that relevant final balance shall not be available for use by any other company under this section.

(5) A payment for a relevant initial balance or for a relevant final balance—

(a) shall not be taken into account in computing profits or losses of either company for corporation tax purposes, and

(b) shall not be regarded as a distribution or a charge on income for any of the purposes of the Corporation Tax Acts,

and, in this subsection, ‘payment for a relevant initial balance or for a relevant final balance’ means a payment made by the claimant company to the surrendering company in pursuance of an agreement between them as respects an amount surrendered in accordance with this section, being a payment not exceeding that amount.

(6) (a) This section does not affect the liability to pay corporation tax of any company to which the section relates.

(b) Where this section applies, the amount on which, but for this section, the claimant company is liable to pay interest in accordance with section 1080 shall be reduced by—

(i) any relevant initial balance deemed to have been paid by that company in accordance with subsection (4)(a)(i), or

(ii) any relevant final balance deemed to have been paid by that company in accordance with subsection (4)(b)(i).

(7) For the purposes of this section, 2 companies are members of the same group if and only if they would be such members for the purposes of section 411.

Date for payment of tax: amended assessments.

959AU.— (1) Subject to subsection (2) and section 959AV, any additional tax due by reason of the amendment of an assessment for a chargeable period shall be deemed to be due and payable on the same day as the tax due under the assessment, before its amendment, was due and payable.

(2) Where—

(a) the assessment was made after the chargeable person had delivered a return containing a full and true disclosure of all material facts necessary for the making of the assessment, or

(b) the assessment had previously been amended following the delivery of the return containing such disclosure,

any additional tax due by reason of the amendment of the assessment shall be deemed to have been due and payable not later than one month from the date of the amendment.

Date for payment of tax: determination of an appeal.

959AV.— (1) Where, on the determination of an appeal against an assessment made on a chargeable person for a chargeable period, the amount of tax payable by the person for the period is in excess of the amount of the tax which the chargeable person had paid before the making of the appeal, the excess shall be deemed to be due and payable on the same date as the tax charged by the assessment is due and payable.

(2) Notwithstanding subsection (1), where—

(a) the tax which the chargeable person had paid before the making of the appeal is not less than 90 per cent of the tax found to be payable on the determination of the appeal, and

(b) the tax charged by the assessment was due and payable in accordance with section 959AO(2), section 959AQ, section 958AR(3) or section 958AS(3), as the case may be,

the excess referred to in subsection (1) shall be deemed to be due and payable not later than one month from the date of the determination of the appeal.”.

PART 2 Amendment of the Taxes Consolidation Act 1997 consequential on the deletion of Parts 39 and 41 and the insertion of Part 41A

The Taxes Consolidation Act 1997 is amended—

(a) in section 128B(12) by inserting “and” after “year of assessment,” in paragraph (a), and by deleting paragraph (b),

(b) in section 380(3) by substituting the following for paragraph (a):

“(a) Subject to Chapter 5 of Part 41A, assessments may, as necessary, be made or amended at any time for the purpose of applying subsections (2) and (3) of section 378, section 379 and subsection (2).”,

(c) in section 380P(3) by substituting the following for paragraph (a):

“(a) Subject to Chapter 5 of Part 41A, assessments may, as necessary, be made or amended at any time for the purpose of applying subsections (2) and (3) of section 380N, section 380O and subsection (2).”,

(d) in section 811A(1A) by substituting “nothing in section 959Z, 959AA or 959AB shall be construed” for “sections 955(2)(a) and 956(1)(c), as construed together with section 950(2), shall not be construed”,

(e) in section 1069 by substituting the following for subsection (1):

“(1) In this section ‘assessment’ includes an amended assessment.”,

(f) in section 1082 by substituting the following for subsection (1):

“(1) In this section ‘neglect’ has the same meaning as in section 959AD.”,

and

(g) in each provision referred to in column (2) of the Table to this Schedule, the words or reference set out in column (3) of the Table are to be deleted and the words or reference opposite the entry in column (3), as set out in column (4) of the Table, are to be inserted.

TABLE

Item No.	Provision	Words to be deleted	Words to be inserted
(1)	(2)	(3)	(4)
1	section 21B(6)	section 951	Chapter 3 of Part 41A
2	section 29A(5)	Part 41	Part 41A
3	section 66(3)	section 951	Chapter 3 of Part 41A
4	section 67(1)(a)(i)	an additional assessment may be made on such person	an assessment made on or by such person may be amended
5	section 67(1)(a)(ii)	an additional assessment may be made on such person	an assessment on or by such person may be made or amended
6	section 68(2)	section 950	section 959A
7	section 80A(1), in paragraph (b) of the definition of “specified period”	section 950	section 959A
8	section 80A(3)	section 951	Chapter 3 of Part 41A
9	section 89(4)(c)	section 951	Chapter 3 of Part 41A
10	section 95(3)	an additional assessment shall (notwithstanding anything in section 924(2)) be made accordingly	an assessment made on or by such person shall (notwithstanding anything in Chapter 5 of Part 41A) be amended accordingly
11	section 100(4)	by means of an additional assessment or otherwise	by means of an amended assessment or otherwise
12	section 101(b)	by additional assessment or otherwise	by amended assessment or otherwise
13	section 102(4)	by means of additional assessment or otherwise	by means of amended assessment or otherwise
14	section 103(7)	by means of additional assessment or otherwise	by means of amended assessment or otherwise
15	section 110(3)(b)(ii)	section 951	Chapter 3 of Part 41A
16	section 110(6)(b)	section 950	section 959A
17	section 128(2A)	the purposes of Part 41	the purposes of Part 41A
18	section 128(2A)(b)	section 951 by reason of a notice given under subsection (6) of that section	Chapter 3 of Part 41A by reason of a notice given under section 959N
19	section 128B(11)	sections 952 and 958	Chapter 7 of Part 41A
20	section 128B(12)(a)	section 952(2)	section 959AN(2)
21	section 128B(12)(c)	section 958(4)	section 959AO(3)
22	section 128C(13)	the purposes of Part 41	the purposes of Part 41A
23	section 128C(13)	section 951 by reason of a notice given under subsection (6) of that section	Chapter 3 of Part 41A by reason of a notice given under section 959N
24	section 128D(5)	an additional assessment or otherwise	an amended assessment or otherwise
25	section 175(1A)(b)(i)	section 951	Chapter 3 of Part 41A
26	section 182(1)	Part 41	Part 41A
27	section 189A(1), in the definition of “specified return date for the chargeable period”	section 950	section 959A
28	section 216A(3)(a)	section 950	section 959A
29	section 216C(3)(a)	section 950	section 959A
30	section 222(4)(a)	or additional assessments	or amend such assessments
31	section 232(3)	within the meaning of section 950, is required to deliver under section 951	within the meaning of Part 41A, is required to deliver under Chapter 3 of that Part
32	section 232(3)(b)	Part 41	Part 41A
33	section 232(3)(b)	section 950	Part 41A
34	section 232(3)(c)	section 951(6)	section 959N
35	section 239(5)	section 958	Chapter 7 of Part 41A
36	section 249(2)(ab)(iii)	Section 951	Chapter 3 of Part 41A
37	section 250(4)	and there shall be made all such assessments or additional assessments as are necessary	and assessments shall, as necessary, be made or amended
38	section 267M(2)(b)	section 950	section 959A
39	section 271(6)	any necessary additional assessments may be made	any assessments may, as necessary, be amended
40	section 291A(4)(b)(i)	section 951	Chapter 3 of Part 41A
41	section 299(2)	all such additional assessments and adjustments of assessments	all such assessments or amendments of assessments
42	section 299(3)(b)	section 950	section 959A
43	section 380W(1)	all such additional assessments and adjustments of assessments	all such assessments and amendments of assessments
44	section 394	by additional assessment	by amended assessment
45	section 396C(3)(c)	section 951	Chapter 3 of Part 41A
46	section 404(4)(b)	section 951	Chapter 3 of Part 41A
47	section 429(4)	section 919(5)(b)(iii)	Chapter 5 of Part 41A
48	section 434(3A)(c)	section 951	Chapter 3 of Part 41A
49	section 458(1B)(b)	section 950	Part 41A
50	section 459(5)(b)	section 950	Part 41A
51	section 482(5)(d)(ii)	and there shall be made all such assessments or additional assessments as are necessary	and assessments shall, as necessary, be made or amended
52	section 482(6)(d)(II)	and there shall be made all such assessments or additional assessments as are necessary	and assessments shall, as necessary, be made or amended
53	section 485FB(1)	Part 41	Part 41A
54	section 485FB(2)	Part 41	Part 41A
55	section 485FB(3)	under section 951, prepare	under Chapter 3 of Part 41A, prepare
56	section 485FB(3)	section 951 on or before	Chapter 3 of Part 41A on or before
57	section 486C(11)	section 951	Chapter 3 of Part 41A
58	section 502(6)	section 924(2)(c)	section 959AD
59	section 510(8)	section 951	Chapter 3 of Part 41A
60	section 530N(3)(b)	sections 955, 956 and 1048	Chapter 5 of Part 41A and section 1048
61	section 531AI(1)	section 956	section 959Z
62	section 531AI(2)	section 956	section 959Z
63	section 531AS(1)	Part 41	Part 41A
64	section 531AS(2)	Part 41	Part 41A
65	section 531AS(5)	Part 41	Part 41A
66	section 531AS(5)	section 958	Chapter 7 of Part 41A
67	section 531AT(1)	Part 41	Part 41A
68	section 531AAA(b)	Chapter 1 and 2 of Part 39	Part 41A
69	section 538(2A)(a)	by way of assessment or additional assessment	by way of assessment or amended assessment
70	section 577(5)(b)	section 951	Chapter 3 of Part 41A
71	section 579D(1)	section 950	section 959A
72	section 579D(1)	section 951	Chapter 3 of Part 41A
73	section 591(10)	section 951	Chapter 3 of Part 41A
74	section 598(6)(b)	by means of assessment or additional assessment	by means of assessment or amended assessment
75	section 629(1), in the definition of “specified period”	section 950	section 959A
76	section 629(1), in the definition of “specified period”	section 951	Chapter 3 of Part 41A
77	section 631(5)(b)	section 951	Chapter 3 of Part 41A
78	section 653(2)	any necessary assessments or additional assessments, as may be appropriate, may be made	any necessary assessments may, as appropriate, be made or amended
79	section 656(1)	section 950	section 959A
80	section 657(7)	section 951	Chapter 3 of Part 41A
81	section 665, in the definition of “specified return date for the chargeable period”	section 950	section 959A
82	section 678(4)	and all such additional assessments and adjustments of assessments shall be made	and assessments shall be made or amended
83	section 681(6)(d)	section 951	Chapter 3 of Part 41A
84	section 696E(2)	section 951	Chapter 3 of Part 41A
85	section 696E(4)	Subsections (9) and (10) of section 951	Subsection (5) of section 959I and subsections (2) and (3) of section 959O
86	section 696E(4)	delivered under that section	delivered under Chapter 3 of Part 41A
87	section 700(3)	and all such assessments and additional assessments shall be made as may be necessary	and assessments shall, as necessary, be made or amended
88	section 730H(1), in the definition of “specified return date for the chargeable period”	section 950	section 959A
89	section 730I	section 950 or 1084	Part 41A or section 1084
90	section 730I	sections 951 and 1084	Chapter 3 of Part 41A and section 1084
91	section 739E(2A) (b)(iii)	sections 951 and 1084	Chapter 3 of Part 41A and section 1084
92	section 747B(1), in the definition of “specified return date for the chargeable period”	section 950	section 959A
93	section 747C	section 950 or 1084	Part 41A or section 1084
94	section 747C	sections 951 and 1084	Chapter 3 of Part 41A and section 1084
95	section 749(2A)(b), in the definition of “specified return date for the chargeable period”	section 950	section 959A
96	section 749(2B)(b)	section 951	Chapter 3 of Part 41A
97	section 751B(5)	Part 41	Part 41A
98	section 751B(6)(a)	Part 41	Part 41A
99	section 766A(4B)(b)(i)	paragraph (b) of the definition of “specified return date for the chargeable period” as defined in section 950(1)	paragraph (b)(i) of the definition of “specified return date for the chargeable period” as defined in section 959A
100	section 774(8)	Part 41	Part 41A
101	section 776(3)	Part 41	Part 41A
102	section 784E(8)(a)	section 950	section 959A
103	section 787(7)	Part 41	Part 41A
104	section 787(13)	any additional assessment, alteration of an assessment	any assessment, amendment of an assessment
105	section 787C(3)	Part 41	Part 41A
106	section 787C(6)	any additional assessment, alteration of an assessment	any assessment, amendment of an assessment
107	section 804(1)	an assessment or additional assessment may be made on that person for that year	an assessment may be made on or by that person for that year or such an assessment may be amended
108	section 804(3)(a)	an assessment or additional assessment may be made	an assessment may be made
109	section 804(3)(b)	an assessment may be adjusted	an assessment may be amended
110	section 811A(6)(b)(iv)	section 955(4)	section 959P
111	section 835G(5)(b)	section 950	section 959A
112	section 847A(8)	section 951	Chapter 3 of Part 41A
113	section 847A(9)(a)	Part 41	Part 41A
114	section 848A(5)	section 951	Chapter 3 of Part 41A
115	section 848A(7)	Part 41	Part 41A
116	section 848A(8)	Part 41	Part 41A
117	section 864A(1)(c)(ii)	section 950	Part 41A
118	section 886(4)(a)(ii)	section 951(1)	Chapter 3 of Part 41A
119	section 886A(5)	section 956	section 959Z
120	section 895(6)	section 950 or 1084	Part 41A or section 1084
121	section 895(6)	sections 951 and 1084	Chapter 3 of Part 41A and section 1084
122	section 896(5)	section 950 or 1084	Part 41A or section 1084
123	section 896(5)	sections 951 and 1084	Chapter 3 of Part 41A and section 1084
124	section 911(1)	or other officer mentioned in section 931(1)	or other Revenue officer mentioned in Part 41A
125	section 945(1)	section 931(1)	or other Revenue officer mentioned in Part 41A
126	section 949(1)	section 957	Chapter 6 of Part 41A
127	section 960(1)	made under Part 41	made on or by a person who is a chargeable person under Part 41A
128	section 960(2)	made under Part 41	made on or by a person who is a chargeable person under Part 41A
129	section 960E(1)	section 928	section 959G
130	section 990A(b)	section 928	section 959G
131	section 1010(6)(b)	and any such additional assessments	and any such assessments, amendments of assessments
132	section 1010(7)(c)	and such additional assessments	and any such assessments, amendments of assessments
133	section 1043	Without prejudice to the generality of section 931(2)	Without prejudice to Part 41A
134	section 1048(1)	an assessment or an additional first assessment, as the case may be, may be made for any year of assessment for which an assessment or an additional first assessment could have been made	an assessment or an amended assessment, as the case may be, may be made for any year of assessment for which an assessment or an amended assessment could have been made
135	section 1080(1), in the definition of “chargeable person”	as in section 950(1)	as it has for the purposes of Part 41A
136	section 1083	Without prejudice to sections 931(2)	Without prejudice to Part 41A
137	section 1084(1)(a), in the definition of “chargeable person”	Part 41	Part 41A
138	section 1084(1)(a), in the definition of “return of income”	section 951	Chapter 3 of Part 41A
139	section 1084(1)(a), in the definition of “specified return date for the chargeable period”	section 950	section 959A
140	section 1084(5)	preliminary tax (within the meaning of Part 41) paid under section 952	preliminary tax (within the meaning of Part 41A) paid under Chapter 7 of that Part
141	section 1085(1)(a), in the definition of “return of income”	section 951	Chapter 3 of Part 41A
142	section 1085(1)(a), in the definition of “specified return date for the chargeable period”	section 950	section 959A
143	section 1104(3)	section 928	section 959G
144	Schedule 12, paragraph 3(5)	section 951	Chapter 3 of Part 41A
145	Schedule 12A, paragraph 6A	section 951	Chapter 3 of Part 41A
146	Schedule 12C, paragraph 20A	section 951	Chapter 3 of Part 41A
147	Schedule 18B, paragraph 7(4)	Part 41	Part 41A
148	Schedule 18B, paragraph 15(3)	section 951	Chapter 3 of Part 41A
149	Schedule 24, paragraph 11	any such additional assessments may be made as are necessary to ensure that the total amount of the income is assessed and the proper credit, if any, is given in respect of that income, and where the income is entrusted to any person in the State for payment, any such additional assessment to income tax may be made on the recipient of the income under Case IV of Schedule D.	that assessment may be amended to ensure that the total amount of the income is assessed and the proper credit, if any, is given in respect of that income, and where the income is entrusted to any person in the State for payment, an assessment to income tax may be made or amended on the recipient of the income under Case IV of Schedule D.
150	Schedule 29, in column 1	Section 951(1) and (2)	Chapter 3 of Part 41A

SCHEDULE 5 Miscellaneous Amendments: Provisions Relating to Administration

(a) in section 2(1) by inserting the following after the definition of “Appeal Commissioner”:

“ ‘appropriate inspector’ in relation to a person, means—

(a) the inspector or other officer of the Revenue Commissioners (in this definition referred to as ‘officer’) who has last given notice in writing to the person that he or she is the inspector or officer to whom the person is required to deliver an account, declaration, list, particular, return, statement or other item,

(b) in the absence of an inspector or officer referred to in paragraph (a), the inspector or officer to whom it is customary for the person to deliver such an account, declaration, list, particular, return, statement or other item,

(c) in the absence of an inspector or officer referred to in paragraph (a) or (b), the inspector or officer in charge of the Revenue district which deals with the tax affairs of persons located in the city or county (or the part of the city or county) in which the person is located, or

(d) in any case where the person is directed to deliver an account, declaration, list, particular, return, statement or other item to the inspector of returns, the inspector of returns;”,

(b) in section 2(1) by inserting the following for the definition of “inspector”:

“ ‘inspector’ means—

(a) an inspector of taxes appointed under section 852,

(b) an officer of the Revenue Commissioners who as part of his or her duties in that capacity carries out duties similar to those of an inspector of taxes appointed under section 852, including (but not limited to) the making and amending of assessments, the making of determinations and dealing with notices of appeal against assessments and determinations, or

(c) an officer of the Revenue Commissioners who is employed or acts in the execution of the Tax Acts or the Capital Gains Tax Acts;

‘inspector of returns’ means the inspector nominated under subsection (1A) by the Revenue Commissioners to be the inspector of returns;”,

(c) in section 2 by inserting the following subsection after subsection (1):

“(1A) (a) The Revenue Commissioners may nominate an inspector to be the inspector of returns.

(b) The inspector of returns shall take delivery of any account, declaration, list, particular, return, statement or other item which, under the Tax Acts or the Capital Gains Tax Acts, is required to be delivered to him or her.

(c) Where an inspector is nominated under paragraph (a), the name of the inspector so nominated, and the address to which anything referred to in paragraph (b) is to be directed, shall be published in the Iris Oifigiúil;”,

(d) in section 5(1) by inserting the following after the definition of “Appeal Commissioner”:

“ ‘appropriate inspector’ has the same meaning as in section 2;”,

(e) in section 5(1) by inserting the following for the definition of “inspector”:

“ ‘inspector’ has the same meaning as in section 2;

‘inspector of returns’ has the same meaning as in section 2;”,

(f) in section 636 by deleting subsection (1),

(g) in section 766(1)(a) by deleting the definition of “appropriate inspector”,

(h) in section 891A(1) by deleting the definition of “appropriate inspector”,

(i) in section 917A by deleting subsection (1),

(j) in section 950(1) by deleting the definitions of “appropriate inspector” and “inspector of returns”,

(k) in section 951(11) by deleting paragraphs (a), (b) and (c), and

(l) in each provision referred to in column (2) of the Table to this Schedule, by deleting the words set out in column (3) of the Table and by inserting the words, opposite the entry in column (3), as set out in column (4) of the Table.

(a in section 852(1) by substituting “the Tax Acts and the Capital Gains Tax Acts” for “the Income Tax Acts”,

(b) by deleting sections 854 and 855,

(c) in section 857(1) by substituting “the Tax Acts and the Capital Gains Tax Acts” for “the Income Tax Acts in so far as those Acts relate to tax under Schedule D”,

(d) in section 857(2) by substituting “shall” for “may”,

(e) in section 857(3) by deleting “in relation to tax under Schedule D (otherwise than in respect of any such declaration made before him or her)”,

(f) in section 857 by deleting subsection (4),

(g) in section 860 by substituting the following for subsection (1):

“(1) Subject to subsection (2), a Peace Commissioner may administer an oath to be taken by any officer or person in any matter relating to the execution of the Tax Acts or the Capital Gains Tax Acts.”,

(h) in section 861(2) by substituting “under the Tax Acts and the Capital Gains Tax Acts” for “under the Corporation Tax Acts”,

(i) in section 862 by substituting “under the Tax Acts or the Capital Gains Tax Acts” for “under the Tax Acts”,

(j) in section 866 by substituting “on which any income tax, corporation tax or capital gains tax is chargeable” for “on which any income tax is chargeable”,

(k) in section 867 by substituting “the Tax Acts and the Capital Gains Tax Acts” for “the Income Tax Acts”,

(l) in section 868 by substituting “the Tax Acts and the Capital Gains Tax Acts” for “the Tax Acts” in subsections (1) and (2),

(m) in section 871 by substituting “income tax, or, as the case may be, with one relating to profits or corporation tax.” for “income tax.”,

(n) in section 874(1) by deleting “, assessor”, and

(o) by inserting the following section after section 874:

“Prescribing of forms, etc.

874A.— (1) In this section—

‘the Acts’ means—

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

(c) Part 18C,

(d) Part 18D,

(e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(f) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act, and

(g) Chapter IV of Part II of the Finance Act 1992,

and any instruments made under any of those Acts or Parts;

‘form or other document’ includes a form or other document for use, or capable of use, in a machine readable form.

(2) Where a provision of the Acts requires that a form or other document used for any purpose of the Acts is to be prescribed, authorised or approved by the Revenue Commissioners, other than in respect of any form which is required by the Acts to be prescribed by order or regulations made by the Revenue Commissioners, such form or other document may be prescribed, authorised or approved by—

(a) a Revenue Commissioner, or

(b) an officer of the Revenue Commissioners not below the grade or rank of Assistant Secretary authorised by them in writing for that purpose.

(3) Nothing in this section shall be read as restricting section 12 of the Interpretation Act 2005.”.

(a) in the declaration to be made by inspectors (being in the form of the text of the second declaration that is set out in that Part)—

(i) by substituting “of the Tax Acts and the Capital Gains Tax Acts” for “of the Acts relating to income tax”, and

(ii) by deleting “relating to Schedule D”,

(b) by deleting the text of the form of the third declaration in that Part as set out under the heading “Form of Declaration to be Made by Persons Appointed under Section 854 or Section 855 as Assessors”, and

(c) in the declaration to be made by the Collector-General and officers for receiving tax (being in the form of the text of the fourth declaration that is set out in that Part)—

(i) by substituting “of the Tax Acts and the Capital Gains Tax Acts” for “of the Acts relating to income tax”, and

(ii) by deleting “relating to Schedule D”.

TABLE

Consequential Amendments to the Taxes Consolidation Act 1997

Item No.	Provision	Words to be deleted	Words to be inserted
(1)	(2)	(3)	(4)
1	Section 182(1)	“appropriate inspector” and “prescribed form” have the same meanings respectively	“prescribed form” has the same meaning
2	Section 246(5), in paragraph (a)(iii)(I)	the appropriate inspector to whom the company makes the return referred to in section 951	the appropriate inspector
3	Section 264B(1), in paragraph (b) of the definition of “appropriate inspector”	the inspector of returns specified in section 950	the inspector of returns
4	Section 267E(1), in paragraph (b) of the definition of “appropriate inspector”	the inspector of returns specified in section 950	the inspector of returns
5	Section 267U(1)	the inspector (within the meaning of section 950)	the appropriate inspector
6	Section 784E(8)(a)	the appropriate inspector, within the meaning of that section,	the appropriate inspector
7	Section 894(1), in paragraph (c) of the definition of “appropriate inspector”	the inspector of returns specified in section 950	the inspector of returns
8	Section 895(1), in paragraph (c) of the definition of “appropriate inspector”	the inspector of returns specified in section 950	the inspector of returns
9	Section 896(1), in paragraph (c) of the definition of “appropriate inspector”	the inspector of returns specified in section 950	the inspector of returns
10	Section 909(2)	the inspector of returns (within the meaning of section 951(11))	the inspector of returns
11	Schedule 18B, paragraph 33	the appropriate inspector (within the meaning of section 950)	the appropriate inspector

SCHEDULE 6 Miscellaneous Technical Amendments in Relation to Tax

(a) in section 59(a) by inserting “provisions relating to” after “by virtue of”,

(b) in section 247(2A)(c) by inserting “of subsection (2)” after “paragraph (a)(i)”,

(c) in section 396C(4)—

(i) in paragraph (a) by substituting “paragraph (b)” for “subparagraph (b)”, and

(ii) in paragraph (b) by substituting “Paragraph (a)” for “Subparagraph (a)”,

(d) in section 473(1) in column (3) of the Table to the definition of “specified limit” by substituting “4,000” for “3,600”,

(e) in section 480A(2) by substituting “section 960H” for “section 1006A”,

(f) in section 511(1)(a)(i) by substituting “Redundancy Payments Acts 1967 to 2003” for “Redundancy Payments Acts, 1967 to 1991”,

(g) in section 730K by substituting the following for subsection (5):

“(5) Where an individual is chargeable to tax in accordance with subsection (1) in respect of an amount of income the tax thereby payable, in so far as it is paid, shall be treated as an amount of capital gains tax paid for the purposes of section 104 of the Capital Acquisitions Tax Consolidation Act 2003.”,

(h) in section 747E by substituting the following for subsection (5):

“(5) Where an individual is chargeable to tax in accordance with subsection (1) in respect of an amount of income the tax thereby payable, in so far as it is paid, shall be treated as an amount of capital gains tax paid for the purposes of section 104 of the Capital Acquisitions Tax Consolidation Act 2003.”,

(i) in section 772(3G) by substituting “Pensions Act 1990” for “Principal Act”,

(j) in section 831—

(i) in subsection (1)(a)—

(I) by substituting the following for the definition of “the Directive”:

“ ‘the Directive’ means Council Directive 2011/96/EU of 30 November 2011 [^22] on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States;”,

and

(II) in paragraph (ii)(I) of the definition of “foreign tax” by substituting “Annex I, Part B” for “paragraph (c) of Article 2”,

and

(ii) in subsection (2)(a)(i) by substituting “Article 5” for “Article 5.1”,

(k) in section 865A—

(i) in subsection (1) by substituting “section 960H(4)” for “section 1006A(2A)”, and

(ii) in subsection (2) by substituting “section 960H(4)” for “section 1006A(2A)”,

(l) in section 886A(3) by deleting “and, for the purposes of recovery of a penalty under this subsection, section 1061 shall apply in the same manner as it applies for the purposes of the recovery of a penalty under any of the sections referred to in that section”,

(m) in section 891B(7)(b) by deleting “; and, for the purposes of the recovery of a penalty under this paragraph, section 1061 shall apply in the same manner as it applies for the purposes of the recovery of a penalty under any of the sections referred to in that section”,

(n) in section 896B—

(i) in subsection (1) by substituting the following for the definition of “Commission”:

“ ‘Authority’ means the National Transport Authority or, in the Irish language, An tÚdarás Náisiúnta Iompair.”,

and

(ii) in subsection (2) by substituting “Authority” for “Commission” in both places where it occurs,

(o) in section 898O by deleting subsection (2),

(p) in section 917EA(7) by deleting “and, for the purposes of the recovery of a penalty under this subsection, section 1061 applies in the same manner as it applies for the purposes of the recovery of a penalty under any of the sections referred to in that section”,

(q) in section 1077E(12) by substituting “paragraph (a)(ii)” for “paragraph (b)(ii)”,

(r) in section 1078B(6) by substituting “section 905 or 908C, as the case may be” for “that section”, and

(s) in Schedule 29—

(i) in column 2 by substituting the following for “section 505(3) and (4)”:

“section 503(3) and (4) (as substituted by section 33 of the Finance Act 2011)

section 505(3) and (4) (before the coming into operation of section 33 of the Finance Act 2011)”,

(ii) in column 3 by inserting “section 481(2F)” after “section 267B”, and

(iii) in column 3 by substituting the following for “section 505(1) and (2)”:

“section 503(1) and (2) (as substituted by section 33 of the Finance Act 2011)

section 505(1) and (2) (before the coming into operation of section 33 of the Finance Act 2011)”.

(a) in section 47(4) by substituting the following for paragraph (a):

“(a) A return or additional return delivered under this Act shall be made on a form provided, or approved of, by the Commissioners.”,

(b) in section 57(6) by substituting “section 960H(4)” for “section 1006A(2A)”, and

(c) in section 118(1) by substituting “and any enactment amending or extending that Act are” for “is”.

(a) in section 2(1) in paragraph (a) of the definition of “taxable dealer” by inserting “or of heat or cooling energy through heating or cooling networks,” after “distribution system,”,

(b) in section 10(1) by inserting “or heat or cooling energy through heating or cooling networks,” after “distribution system,”,

(c) in section 59—

(i) in subsection (1) by deleting paragraph (c) of the definition of “qualifying activities”, and

(ii) in subsection (2)(e) by inserting “or of heat or cooling energy through heating or cooling networks,” after “distribution network,”,

(d) in section 64(6)(a)(i)(I) by substituting “applies),” for “applies)”,

(e) in section 66—

(i) in subsection (3)(b) by inserting “the rate at which tax is chargeable and” after “excluding”,

(ii) in subsection (4)(a)(ii) by inserting “the rate at which tax is chargeable and” after “excluding”, and

(iii) in subsection (4A)(a)(ii) by inserting “the rate at which tax is chargeable and” after “excluding”,

(f) in section 105—

(i) in subsection (2) by substituting “section 960H(4)” for “section 1006A(2A)”, and

(ii) in subsection (3) by substituting “section 960H(4)” for “section 1006A(2A)”,

(g) in Schedule 1—

(i) in paragraph 8 by substituting the following for subparagraph (1):

“(1) Insurance and reinsurance transactions, and the supply of related services by insurance brokers and insurance agents.”,

and

(ii) in paragraph 8(2) by deleting “, in relation to insurance services,”,

and

(h) in Schedule 3—

(i) in paragraph 17(4) by substituting “Regulation 34(2)(a)” for “Regulation 6(2)”, and

(ii) in paragraph 22(1) by substituting “paragraph 12(4)” for “paragraph 12(3)”.

4.(a) As respects paragraph 1—

(i) subparagraphs (a) to (h), (j), (k), (n), (q) and (r) have effect on and from the passing of this Act,

(ii) subparagraph (i) is deemed to have come into force and have taken effect on and from 21 December 2010,

(iii) subparagraphs (l), (m), (o) and (p) apply as respects penalties incurred on or after 24 December 2008, and

(iv) subparagraph (s) has effect on and from 1 January 2012.

(b)Paragraphs 2 and 3 have effect on and from the passing of this Act.