959F Double assessment.
(1) Where it appears to the satisfaction of the Revenue Commissioners that a person, either on the person’s own account or on behalf of another person, has been assessed to tax more than once for the same chargeable period for the same cause and on the same account, they shall vacate the whole, or the part, of any assessment as appears to them to constitute a double assessment.
(2) A person who, either on the person’s own account or on behalf of another person, has been assessed to tax and is again assessed for the same chargeable period for the same cause and on the same account, may apply for relief to the Revenue Commissioners who, on proof to their satisfaction of the double assessment, shall cause the assessment, or so much of the assessment as constitutes a double assessment, to be vacated.
(3) Where it is proved to the satisfaction of the Revenue Commissioners that any double assessment has been made and that payment has been made on both assessments, they shall repay the amount of the overpayment to the applicant notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made.
(4) Where a person is aggrieved by a decision of the Revenue Commissioners not to grant relief under this section, the provisions of section 949 shall apply to such decision as if it were a determination made on a matter referred to in section 864.
(5) Anything required to be done under this section by the Revenue Commissioners may be done by a Revenue officer.