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“relevant corporation tax”, in relation to an accounting period, means the corporation tax (other than an amount which by virtue of sections 239, 241, 440 and 441 is to be treated as corporation tax of an accounting period) which, apart from this paragraph, paragraph 18 and section 448, would be chargeable for the accounting period exclusive of the corporation tax chargeable on the part of the company’s profits attributable to chargeable gains for that period, and that part shall be taken to be the amount brought into the company’s profits for that period for the purposes of corporation tax in respect of chargeable gains before any deduction for charges on income, expenses of management or other amounts which can be deducted from or set against or treated as reducing profits of more than one description.

(2) Where the person furnishes any incorrect information or particulars of a kind mentioned in section 239, 401 or 427 or Part 13, the person shall be liable, subject to subsection (4), to a penalty of €3,000.

(6) Subsections (3) to (5) shall apply subject to sections 239 and 241 with respect to the time and manner in which certain companies resident in the State are to account for and pay income tax in respect of—

240 Provisions as to tax under section 239.

(1) Subsections (2) to (4) shall apply only in respect of a company to which section 239(10) relates.

shall, in so far as they are applicable, apply to the charge, assessment, collection and recovery of income tax under section 239.

(3) (a) Any tax payable in accordance with section 239 without the making of an assessment shall carry interest at the rate of 1.25 per cent 1 per cent for each month or part of a month 0.0322 per cent for each day or part of a day from the date when the tax becomes due and payable until payment. (a) Any tax payable in accordance with section 239 without the making of an assessment shall carry interest from the date when the amount becomes due and payable until payment—

(4) In its application to any tax charged by an assessment to income tax in accordance with section 239, section 1080 shall apply as if subsection (1)(b) subsection (2)(b) of that section were deleted.

(5) Section 1081(1) shall not apply where by virtue of section 438(4) there is any discharge or repayment of tax assessed under section 239.

(6)(a) Subject to paragraph (b), a person aggrieved by an assessment made on that person under section 239 may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with section 239, a person is required to make a return of relevant payments, no appeal under this section lies against an assessment until such time as the person makes the return and pays or has paid any income tax payable on the basis of that return.

(b) section 239(5) shall apply to income tax in respect of payments referred to in paragraph (a), and

the company deducts income tax which it accounts for under sections 238 and 239, or under sections 238 and 241, as the case may be, or as the case may be,

“relevant corporation tax”, in relation to an accounting period of a company, means the corporation tax which, apart from this section and sections 239, 241, 396B, 420B, 440 and 441, would be chargeable on the company for the accounting period;

(a) this section and sections 239, 241, 420B, 440 and 441, and

(a) this section and sections 239, 241, 440 and 441, and

(b) Section 239 shall apply for the purposes of the charge, assessment and recovery of the tax referred to in paragraph (a).

“relevant corporation tax”, in relation to an accounting period, means the corporation tax which, apart from this section, sections 239, 241, 440, 441, 644B and 827 and paragraph 18 of Schedule 32, would be chargeable for the accounting period exclusive of—

“total corporation tax”, in relation to an accounting period, means the corporation tax which, apart from this section, sections 239 and 241 would be chargeable for the accounting period;

(i) this section and sections 239, 241, 420B, 440 and 441, and

(i) the company shall be deemed for the purposes of the Corporation Tax Acts to have made, in the year of assessment in which the sum is payable, an annual payment of an amount equal to the relevant amount in relation to the policy of assurance or the retirement benefits policy, as the case may be, and section 239 shall apply for the purposes of the charge, assessment and recovery of such tax,

I is the income tax payable under section 239 or 241 for the preceding accounting period,

(c) who is chargeable to tax for the tax year by reason only of section 237, 238 or 239,