959AE Other Revenue assessments and miscellaneous matters

Summary

This section provides that the Chapter does not affect the making of assessments under certain sections in order to recover capital gains tax. The section also preserves the right to make and amend assessments under various provisions of the Acts other than this Chapter. Finally, the section provides that an assessment does not cease to be final and conclusive because a Revenue officer has amended or may amend it.

Details

Nothing in this Chapter prevents Revenue raising assessments under:

• Section 960Q – recovery of amounts paid in error
• Section 977 – recovery of CGT from shareholders
• Section 978 – recovery of CGT from donee
• Section 980 – deduction of tax from consideration on disposal of certain assets
• Section 1042 – CGT on non-residents

And Chapter 7 of this Part, which sets out tax payment dates, will not necessarily apply to such other assessments.

Relevant Date: Finance Act 2021