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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 21 March 2016 - onwards
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789. Supplementary provisions (Chapter 3).

(1) Any question as to whether an annuity is a purchased life annuity to which section 788 applies, or what is the capital element in such an annuity, shall be determined by the inspector, but any person aggrieved by any determination of the inspector on any such question may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.

(2) Except where otherwise provided in this Chapter, the procedure to be adopted in giving effect to this Chapter shall be such as may be prescribed.

(3) The Revenue Commissioners may make regulations for prescribing anything which is to be prescribed under this Chapter, and the regulations may apply, for the purposes of this Chapter or of the regulations, any provision of the Income Tax Acts (with or without modifications).

(4) Regulations under subsection (3) may in particular make provision as to the time limit for making any claim for relief fro

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