Finance Act, 1944

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Schedule D and Schedule E Assessment Districts.

9.—(1) Notwithstanding anything contained in the Income Tax Acts, assessments to income tax under Schedules D and E shall be made for such districts as the Revenue Commissioners shall from time to time direct.

(2) This section shall apply in respect of any assessment made after the passing of this Act, in relation to tax chargeable for any year of assessment, whether beginning before or after the passing of this Act.