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Version status: Deleted | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2019 - onwards
  Version 5 of 5    

989. Estimation of tax due for income tax months.

Deleted from 1 January 2019

(1) In this section and in sections 990 and 991, "the regulations" means any regulations under section 986.

(2) Where the Revenue Commissioners have reason to believe that a person was liable under the regulations to remit income tax in relation to any income tax month, and the person has not remitted any income tax in relation to that income tax month, they may -

(a) estimate the amount of tax which should have been remitted by the person within the period specified in the regulations for the payment of such tax, and

(b) serve notice on the person of the amount so estimated.

(3) Where a notice is served under subsection (2) on a person, the following provisions shall apply:

(a) the person, if claiming to be not liable to remit any tax for the income tax month to which the notice relates, may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 14 days after the date of that notice and the determination of the Appeal Commissioners on the claim

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