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Taxes Consolidation Act, 1997 (Number 39 of 1997)




Appeals against income tax and corporation tax assessments

932Prohibition on alteration of assessment except on appeal.

[ITA67 s415; CTA76 s146(1); FA83 s37]

[2]>Except where expressly authorised<[2][2]>Except as provided in Part 41A or where otherwise expressly authorised<[2] by the Tax Acts, an assessment to income tax or corporation tax shall not be altered before the time for hearing and determining appeals and then only in cases of assessments appealed against and in accordance with such determination, and if any person makes, causes, or allows to be made in any assessment any unauthorised alteration, that person shall incur a penalty of [1]>£50<[1] [1]>€60<[1].


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Substituted by FA01 sched5.


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Substituted by FA13 sched1(part2)(g). Applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.