i bhfo-alt (4) d'alt a haon na focail “or a wireless telegraphy inspector,” agus na focail “or inspector” sa dá áit ina bhfuil na focail sin;
in sub-section (4) of section one, the words "or a wireless telegraphy inspector," and the words "or inspector" in both places where those words occur;
(2B) In paragraph (2) and (2A) of this Rule “the inspector” means such inspector of taxes as the Revenue Commissioners may direct.
(2B) In paragraph (2) and (2A) of this Rule "the inspector" means such inspector of taxes as the Revenue Commissioners may direct.
but any person aggrieved by any determination of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after notification to him of the determination, appeal to the Special Commissioners.
but any person aggrieved by any determination of the inspector of taxes on any such claim may, on giving notice in writing to the said inspector within twenty-one days after notification to him of the determination, appeal to the Special Commissioners.
i bhfo-alt (2) d'alt a trí, na focail o “and wireless telegraphy inspector” go dti deireadh an fho-ailt sin.
in sub-section (2) of section three, the words from "and wireless telegraphy inspector" to the end of that sub-section.
Alt 19, ach amháin mír 7 de agus mír 8 de o thosach na míre sin go dtí na focail “the Sub-Inspector of Constabulary of the District.”
Section 19, except paragraph 7 thereof and paragraph 8 thereof, from the beginning of that paragraph to the words " the Sub-Inspector of Constabulary of the District "
(a) in the case of an application by the person on whom the order is made, to the chief inspector,
( a ) in the case of an application of the person on whom the order is made, to the chief inspector,
(b) in the case of an application by or at the instance of the chief inspector, to the person on whom the order is made, and
( b ) in the case of an application by or at the instance of the chief inspector, to the person on whom the order is made, and
—(1) Leasaítear leis seo fo-alt (2) d'alt 187 den Income Tax Act, 1918, trí “inspector of taxes” a chur in ionad “special commissioners”.
—(1) Subsection (2) of section 187 of the Income Tax Act, 1918, is hereby amended by the substitution of "inspector of taxes" for "special commissioners".
“ 431.—(1) A surveyor of ships may inspect any ship for the purpose of seeing that the rules for life-saving appliances have been complied with in her case, and for the purpose of any such inspection shall have all the powers of an Inspector of the Department of Industry and Commerce under this Act.
"431.—(1) A surveyor of ships may inspect any ship for the purpose of seeing that the rules for life-saving appliances have been complied with in her case, and for the purpose of any such inspection shall have all the powers of an Inspector of the Department of Industry and Commerce under this Act.
(a) tré sna focail “local authority responsible under this Act for the maintenance of the offender or child or of the” do chur, i mír (b) d'fho-alt (2), roimh na focail “chief inspector”;
( a ) by the insertion in paragraph (b) of sub-section (2) before the words "chief inspector" of the words "local authority responsible under this Act for the maintenance of the offender or child or of the";
(b) tré sna focail “and on fourteen days' notice of such application being given to the chief inspector or person on whom the order was made” do scriosadh as fo-alt (4) agus tré sna focail “or of the local authority responsible under this Act for the maintenance of the offender or child” do chur in ionad na bhfocal a scriostar amhlaidh;
( b ) by the deletion in sub-section (4) of the words "and on fourteen days' notice of such application being given to the chief inspector or person on whom the order was made" and the substitution in lieu of the words so deleted of the words "or of the local authority responsible under this Act for the maintenance of the offender or child";
(c) in the case of an application by or at the instance of the local authority responsible under this Act for the maintenance of the offender or child, to the chief inspector and to the person on whom the order is made”;
( c ) in the case of an application by or at the instance of the local authority responsible under this Act for the maintenance of the offender or child, to the chief inspector and to the person on whom the order is made";
(1) A surveyor of ships may inspect any ship for the purpose of seeing that the rules for life-saving appliances have been complied with in every case, and for the purpose of any such inspection shall have all the powers of an inspector of the Department of Industry and Commerce under this Act.
"431.(1) A surveyor of ships may inspect any ship for the purpose of seeing that the rules for life-saving appliances have been complied with in every case, and for the purpose of any such inspection shall have all the powers of an inspector of the Department of Industry and Commerce under this Act.
For the purpose of a claim in respect of a child undergoing training the inspector of taxes may require the employer to furnish particulars with respect to the training of the child in such form as may be prescribed by the Revenue Commisioners.”
For the purpose of a claim in respect of a child undergoing training the inspector of taxes may require the employer to furnish particulars with respect to the training of the child in such form as may be prescribed by the Revenue Commissioners."
“(5) Where machinery or plant is let upon such terms that the burden of the wear and tear thereof falls directly on the lessor, he shall be entitled, on making a claim to the inspector of taxes within twelve months after the end of the year of assessment, to an allowance on account of the wear and tear of the machinery or plant equal to the amount which might have been allowed if, during the period of the letting, the machinery or plant were in use for the purposes of a trade carried on by him.”,
"(5) Where machinery or plant is let upon such terms that the burden of the wear and tear thereof falls directly on the lessor, he shall be entitled, on making a claim to the inspector of taxes within twelve months after the end of the year of assessment, to an allowance on account of the wear and tear of the machinery or plant equal to the amount which might have been allowed if, daring the period of the letting, the machinery or plant were in use for the purposes of a trade carried on by him.",
(5) Any claim to repayment under this section shall be made, in a form prescribed by the Revenue Commissioners, not later than two years after the end of the year of assessment and shall be made to, and determined by, the inspector of taxes;
(5) Any claim to repayment under this section shall be made, in a form prescribed by the Revenue Commissioners, not later than two years after the end of the year of assessment and shall be made to, and determined by, the inspector of taxes;
“(2) Where any such payment as aforesaid is made by or through any person, that person shall forthwith deliver to the Revenue Commissioners an account of the payment, or of so much thereof as is not made out of profits or gains brought into charge, and of the tax deducted out of the payment or out of that part thereof, and the inspector shall assess and charge the payment of which an account is so delivered on that person.
"(2) Where any such payment as aforesaid is made by or through any person, that person shall forthwith deliver to the Revenue Commissioners an account of the payment, or of so much thereof as is not made out of profits or gains brought into charge, and of the tax deducted out of the payment or out of that part thereof, and the inspector shall assess and charge the payment of which an account is so delivered on that person.
(2A) The inspector may, where any person has made default in delivering an account required by this Rule, or where he is not satisfied with the account so delivered, make an assessment according to the best of his judgment.
(2A) The inspector may, where any person has made default in delivering an account required by this Rule, or where he is not satisfied with the account so delivered, make an assessment according to the best of his judgment.
“(7) An inspector of taxes may amend any assessment made under this section (including an assessment made before the 6th day of April, 1963) or make an assessment or an additional assessment at any time in respect of any year of assessment (including a year of assessment earlier than the year 1963-64, but not earlier than the year 1922-23).”
"(7) An inspector of taxes may amend any assessment made under this section (including an assessment made before the 6th day of April, 1963) or make an assessment or an additional assessment, at any time in respect of any year of assessment (including a year of assessment earlier than the year 1963-64, but not earlier than the year 1922-23)."
In alt 2 (3), in ionad na bhfocal “who is at the time either Minister for Posts and Telegraphs or a secretary or assistant secretary of the Post Office or the Inspector General of Mails” cuirfear “who is so authorised by An Post”.
In section 2 (3), for the words "who is at the time either Minister for Posts and Telegraphs or a secretary or assistant secretary of the Post Office or the Inspector General of Mails" there shall be substituted "who is so authorised by An Post".