Revenue Note for Guidance

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Revenue Note for Guidance

531AI Right of Revenue Commissioners to make enquiries and amend assessments

(1) & (2) The Revenue Commissioners have all such powers as an inspector would have under section 959Z in relation to making enquiries or taking such actions as he or she considers necessary to satisfy himself or herself as to the accuracy or otherwise of any statement or particular contained in a return delivered for the purposes of income tax.

Relevant Date: Finance Act 2021