Value-Added Tax (Amendment) Act, 1978

Amendment of section 30 of Principal Act.

20.—Section 30 of the Principal Act is hereby amended—

(a) by the substitution of the following subsection for subsection (3):

“(3) Proceedings may not be commenced by virtue of subsection (2) against the personal representative of a deceased person at a time when, by virtue of paragraph (b) of subsection (5), an estimation of tax may not be made on the said personal representative in respect of tax which became due by such person before his death.”,


(b) by the substitution, in subsection (5), of the following paragraph for paragraph (b):

“(b) No estimation of tax shall be made by virtue of this subsection later than three years after the expiration of the year in which the deceased person died, in a case in which the grant of probate or letters of administration was made in that year, and no such estimation shall be made later than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the personal representative—

(i) after the year in which the deceased person died, lodges a corrective affidavit for the purposes of assessment of estate duty or delivers an additional affidavit under section 38 of the Capital Acquisitions Tax Act, 1976, or

(ii) is liable to deliver an additional affidavit under the said section 38, has been so notified by the Revenue Commissioners and did not deliver the said additional affidavit in the year in which the deceased person died.

such estimation may be made at any time before the expiration of two years after the end of the year in which the corrective affidavit was lodged or the additional affidavit was or is delivered.”.