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35 1926

FINANCE ACT, 1926

PART V.

Excess Profits Duty.

Limitation of time for making assessment, etc.

32. —(1) Subject to the provisions of this Part of this Act and notwithstanding anything to the contrary contained in section 39 of the Finance Act, 1921, no repayment or adjustment of excess profits duty may be obtained or made and no assessment or additional assessment to excess profits duty may be made after the 30th day of September, 1926, except in a case which is by virtue of this Part of this Act deemed to be an undetermined case.

(2) If the Revenue Commissioners on or before the 30th day of September, 1926, serve on any person who is or has been the owner of a trade or business notice that they consider his liability to excess profits duty or his right to repayment or adjustment in respect of excess profits duty to be undetermined, the case of such person shall be deemed to be an undetermined case.

(3) If any person who is or has been the owner of a trade or business and either has been assessed to excess profits duty or is entitled to make a claim for repayment or adjustment of excess profits duty, serves on the Revenue Commissioners on or before the 30th day of September, 1926, notice that he considers his liability to excess profits duty or his right to such repayment or adjustment as aforesaid to be undetermined, the case of such person shall be deemed to be undetermined.

Final determination of assessment, etc.

33. —(1) The Revenue Commissioners may at any time serve on any person whose case is deemed to be undetermined notice that in their opinion all questions as to his liability to excess profits duty and as to his claim to repayment or adjustment of such duty have in their opinion been finally determined.

(2) If any person on whom a notice is served under the foregoing sub-section is dissatisfied with the opinion of the Revenue Commissioners expressed in such notice, such person may by notice served on the Revenue Commissioners within thirty days after the service of the first-mentioned notice appeal to the Special Commissioners.

(3) The provisions relating to appeals (including appeal by way of case stated) contained in Part III of the Finance (No. 2) Act, 1915, or any enactment amending or extending the said Part III or in any regulations made under the said Part III or any such enactment as aforesaid shall apply to appeals under this section.

(4) Whenever a notice is served on any person under sub-section (1) of this section then, if he does not appeal under this section, his case shall at the expiration of thirty days from the service of such notice cease to be an undetermined case, and if he does so appeal and the appeal is dismissed or disallowed his case shall immediately upon such dismissal or disallowance cease to be an undetermined case.

Service of notices.

34. —(1) Any notice which the Revenue Commissioners are authorised by this Part of this Act to serve on any person may either be delivered to such person or served on him by post.

(2) Any notice which is authorised by this Part of this Act to be served on the Revenue Commissioners may either be delivered to or sent by post to the Secretary or the Assistant Secretary of the Revenue Commissioners at Dublin Castle.

Munitions Exchequer payments.

35. —This Part of this Act shall apply with the necessary modifications to munitions Exchequer payments.

Savings for fraud, etc., and existing powers.

36. —(1) Notwithstanding anything contained in this Part of this Act, whenever it appears to the Revenue Commissioners that by reason of any fraud or wilful neglect on the part of any person who is or has been the owner of a trade or business liable to excess profits duty such duty has not been assessed or has been insufficiently assessed, the Revenue Commissioners may at any time make an assessment or an additional assessment of such duty and recover the duty chargeable on such assessment or additional assessment, and any person aggrieved by such assessment or additional assessment shall have the same right of appeal therefrom or in respect thereof as he would have had if this Act had not been passed.

(2) Nothing in this Part of this Act shall prejudice or affect any power vested in the Revenue Commissioners immediately before the commencement of this Part of this Act for the recovery of excess profits duty or any interest lawfully chargeable in respect of any such duty.