Finance Act, 1965
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Making of claims, etc., and appeals and rehearings. |
4.—(1) Notwithstanding any other provision of the Income Tax Acts— | |
(a) all claims of exemption or for any allowance or deduction under those Acts, | ||
(b) all claims for repayment of tax under those Acts, and | ||
(c) (i) all claims to relief under those Acts where the relief is measured in the provision under which it is given, and | ||
(ii) all matters and questions relating to any relief so measured, | ||
in relation to which a right of appeal from a decision of the Special Commissioners is, otherwise than by this section, not specifically provided, | ||
shall be stated in such manner and form as the Revenue Commissioners may prescribe and shall be submitted to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector of taxes) as they may authorise in that behalf, but any person aggrieved by any determination on any such claim, matter or question may, on giving notice in writing to the Revenue Commissioners or the officer within twenty-one days after notification to the person aggrieved of the determination, appeal to the Special Commissioners. | ||
(2) The Special Commissioners shall hear and determine an appeal to them under subsection (1) of this section as if it were an appeal against an assessment to income tax, and the provisions of the Income Tax Acts relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications. | ||
(3) Where— | ||
(a) a right of appeal to the Special Commissioners is given by any provision (other than Rule 8 or 9 of the General Rules or paragraph 2 of the First Schedule to the Finance Act, 1922 ) of the Income Tax Acts, and | ||
(b) such provision, while applying the provisions of the Income Tax Acts relating to appeals against assessments, does not apply the provisions of those Acts relating to rehearing of appeals, | ||
such provision shall be deemed to apply the said provisions relating to rehearing of appeals. | ||
(4) In a case in which— | ||
(a) a notice of appeal is not given within the time limited by subsection (1) of this section, or | ||
(b) a person who has given notice of appeal does not attend before the Special Commissioners at the time and place appointed for the hearing of his appeal, | ||
the provisions of subsections (5), (7), (8) and (8A) of section 5 of the Finance Act, 1929 , shall apply, with any necessary modifications. | ||
(5) Subparagraph (d) of paragraph (2C) of Rule 21 of the General Rules is hereby amended by the insertion of “the rehearing of appeals and to” before “cases”. | ||
(6) Subsection (5) of section 8 of the Finance Act, 1924 , subsection (2) of section 12 of the Finance Act, 1925 , and subparagraph (3) of paragraph 4 of Part II of the First Schedule to the Finance Act, 1926 , are each hereby amended by the insertion of “rehearing of an appeal and to the” before “statement of a case” and the deletion of “but excluding the provisions of section 196 of the Income Tax Act, 1918”. | ||
(7) Subsection (5) of section 10 of the Finance Act, 1953 , is hereby amended by the substitution of “as if it were an appeal against an assessment, and the provisions of the Income Tax Acts relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications” for “, whose decision shall be final”. | ||
(8) Where a claim which was made before the passing of this Act and to which section 202 of the Income Tax Act, 1918, applied has not been finally determined at such passing, it shall be treated as having been made in accordance with this section. | ||
(9) This section shall come into operation on the passing of this Act. |