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Granting of allowances and reliefs.
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182.—(1) Notwithstanding anything contained in this Act, the inspector or such other officer as the Revenue Commissioners shall appoint in that behalf may at any time grant, in relation to any assessment in respect of tax chargeable for any year of assessment, any allowance, deduction, or relief authorised by this Act.
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(2) Whenever such inspector or other officer so grants any such allowance, deduction, or relief in relation to an assessment, such assessment shall be deemed to be amended accordingly.
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