Criminal Assets Bureau Act 1996
Amendment of certain taxation provisions.
24.—F30[…]
(2) F30[…]
(3) F31[…]
(4) The proviso to subsection (7) (as amended by the Disclosure of Certain Information for Taxation and Other Purposes Act, 1996) of section 39 of the Capital Acquisitions Tax Act, 1976, is hereby deleted.
(5) Subsection (2) (as amended by the Disclosure of Certain Information for Taxation and Other Purposes Act, 1996) of section 104 of the Finance Act, 1983, is hereby amended by the substitution of the following proviso for the proviso to that subsection:
“Provided that the Commissioners may withdraw an assessment made under this subsection and make an assessment of the amount of tax payable on the basis of a return which, in their opinion, represents reasonable compliance with their requirements and which is delivered to the Commissioners within 30 days after the date of the assessment made by the Commissioners pursuant to this subsection.”.
Annotations
Amendments:
F30
Repealed (6.04.1997) by Taxes Consolidation Act 1997 (39/1997), s. 1098 and schedule 30, commenced (with restrictions) by s. 1097.
F31
Repealed (15.12.1999) by Stamp Duties Consolidation Act 1999 (31/1999) ss. 160, 163 and sch. 3, commenced on enactment subject to transitional provisions in subss. (2) - (4).