#840489
—D'ainneoin nách féidir a fháil amach go cinnte cé méid é pionós is ionbhainte amach fé sna hAchtanna Cánach Ioncuim toisc gan an méid cánach gur dá réir a bheidh an pionós san le háireamh do bheith faighte amach ar fad, féadfar imeachta do bhunú chun an phionóis sin do bhaint amach agus más rud é, nuair a bheidh na himeachta san á n-éisteacht, ná beidh méid na cánach san faighte amach ar fad féadfaidh an Chúirt na himeachta san do chur ar athló más dóich léi go bhfuil an pionós san ionbhainte amach agus ní thabharfaidh aon bhreithiúntas ná ní dhéanfaidh aon ordú chun an phionóis sin d'íoc go dtí go mbeidh méid na cánach san faighte amach ar fad.
—Notwithstanding that the amount of a penalty recoverable under the Income Tax Acts cannot be definitely ascertained by reason of the fact that the amount of tax by reference to which such penalty is to be calculated has not been finally ascertained, proceedings may be instituted for the recovery of such penalty and, if at the hearing of such proceedings the amount of such tax has not then been finally ascertained, the Court may, if it is of opinion that such penalty is recoverable, adjourn such proceedings and shall not give any judgement or make any order for the payment of such penalty until the amount of such tax has been finally ascertained.