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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1963 S.I. No. 155/1963 - Sur-Tax Regulations, 1963. S.I. No. 155/1963 - Sur-Tax Regulations, 1963. AmendmentsLeasuithe S.I. No. 155 of 1963. SUR-TAX REGULATIONS, 1963. The Revenue Commissioners, in exercise of the powers conferred on them by subsection
(8)of section 7 of the Income Tax Act, 1918, and section 3 of the Finance Act, 1928 (No. 11 of 1928), hereby make the following regulations: 1.
(1)These Regulations may be cited as the Sur-tax Regulations, 1963.
(2)The Principal Regulations and these Regulations may be cited together as the Sur-tax Regulations, 1929 and
- In these Regulations "the Principal Regulations" means the Regulations made by the Revenue Commissioners on the 13th day of September, 1929 (S.R. & O., No. 48 of 1929).
- The Principal Regulations are hereby amended as follows: (a) in Regulation
(1)"An inspector of taxes" shall be substituted for "The Special Commissioners" and "him" shall be substituted for "them", (b) in Regulation
(2)"an inspector of taxes he" shall be substituted for "the Special Commissioners they", (c) in Regulation
(4)"21" shall be substituted for "28" and "appeal to the Special Commissioners on giving notice in writing to the inspector of taxes" shall be substituted for "give notice to the Special Commissioners of his intention to appeal to them against the assessment". 4. Regulations
(3)and
(13)of the Principal Regulations are hereby revoked. GIVEN this 12th day of August, 1963. J. C. DUIGNAN, Revenue Commissioner. EXPLANATORY NOTE. Section 26 of the Finance Act, 1963 , transferred the power to make Sur-tax assessments from the Special Commissioners to Inspectors of Taxes. As a consequence, it became necessary to amend the Regulations of 13th September, 1929 (S.R. & O., No. 48 of 1929), which laid down various procedures and were based on the making of Sur-tax assessments by the Special Commissioners. The present Regulations make the necessary amendments. The only other change made by these Regulations is to fix the time within which an appeal against a Sur-tax assessment may be given at twenty-one days. This change has been made so that the time-limit for appeals against Income Tax and Sur-tax assessments may be the same. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais