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Finance Act, 1963
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Application of section 227 of Income Tax Act, 1918.

38.—Section 227 of the Income Tax Act, 1918, shall apply to corporation profits tax and, notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851 , summary proceedings under that section as so applied may be instituted within three years from the date of the committing of the offence.