Finance Act, 1983

Amendment of section 146 (appeals) of Corporation Tax Act, 1976.

37.Section 146 of the Corporation Tax Act, 1976 , is hereby amended by the substitution of the following subsection for subsection (1):

“(1) The provisions of Part XXVI (Appeals) of the Income Tax Act, 1967 , shall apply for the purposes of corporation tax as they apply for the purposes of income tax and, accordingly, in those provisions—

(a) any reference to income tax shall be taken as including a reference to corporation tax,

(b) any reference to a year of assessment shall be taken as including a reference to an accounting period,

(c) any reference to a return of income shall be taken as including a reference to a return under section 143, and

(d) any reference to the Income Tax Acts shall be taken as including a reference to the Corporation Tax Acts.”.