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Taxes Consolidation Act, 1997 (Number 39 of 1997)

810Application of Income Tax Acts.

[FA74 s61]

The provisions of the Income Tax Acts relating to the charge, assessment, collection and recovery of tax, to appeals against assessments and to cases to be stated for the opinion of the High Court shall apply to income tax chargeable by virtue of [1]>section 806<[1][1]>sections 806 and 807A<[1] subject to any necessary modifications.


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Substituted by FA99 s60(1)(e). Subparagraphs (i) and (ii) of paragraph (a) and paragraphs (c), (d) and (e), of subsection (1) shall apply as on and from the 11th day of February, 1999.