Select view:

Taxes Consolidation Act, 1997 (Number 39 of 1997)


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

(1) [2]>Section 956<[2][2]>Section 959Z<[2] shall apply, with any necessary modifications, for the purposes of this Part as it applies for the purposes of income tax.

(2) For the purposes of making an enquiry or taking such actions, as referred to in [3]>Section 956<[3][3]>Section 959Z<[3] or for the purposes of making, amending or further amending an assessment on an individual in relation to domicile levy, the Revenue Commissioners shall have all such powers as an inspector would have under that section 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.




Inserted by FA10 s150(1). This section shall apply for the year of assessment 2010 and subsequent years.


[-] [+]

Substituted by FA12 sched4(part2)(g).


[-] [+]

Substituted by FA12 sched4(part2)(g).