#1301604
(11) (a) Na forálacha go léir de na hAchtanna Cánach Ioncaim maidir leis an am ar laistigh de a fhéadfar measúnacht a dhéanamh, beidh acu, a mhéid a thagraíonn siad don bhliain mheasúnachta nó a bhaineann siad leis an mbliain mheasúnachta a mbeidh measúnacht déanta ina haghaidh nó don bhliain nó leis an mbliain lena mbaineann measúnacht, feidhm i ndáil le haon mheasúnacht faoin alt seo d'ainneoin gur féidir, faoin alt seo, a rá gur le tréimhse nach bliain mheasúnachta a bhaineann an mheasúnacht, agus na forálacha d'alt 186 den Acht Cánach Ioncaim, 1967 (measúnachtaí breise), maidir leis na himthosca inar féidir measúnacht a dhéanamh tráth ar bith, beidh feidhm acu dá réir sin ar an mbonn gur leis an mbliain mheasúnachta ina gcríochnaíonn an tréimhse a bhaineann aon mheasúnacht den sórt sin.
(11) ( a ) All the provisions of the Income Tax Acts as to the time within which an assessment may be made, so far as they refer or relate to the year of assessment for which an assessment is made, or the year to which an assessment relates, shall apply in relation to any assessment under this section notwithstanding that, under this section, the assessment may be said to relate to a period which is not a year of assessment, and the provisions of section 186 of the Income Tax Act, 1967 (additional assessments), as to the circumstances in which an assessment may be made at any time shall apply accordingly on the footing that any such assessment relates to the year of assessment in which the period ends.