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4 thoradh in 2 dhoiciméad

  1. #1173986

    (2) Leasaítear leis seo fo-alt (1) d'alt 196 den Income Tax Act, 1918, trí “judge of the Circuit Court in whose circuit is situate, in the case of (a) a person who is not resident in the State, (b) the estate of a deceased person, (c) an incapacitated person, or (d) a trust, the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed” a chur in ionad “recorder or county court judge, as the case may be, having jurisdiction in the place where the assessment was made”.

    (2) Subsection (1) of section 196 of the Income Tax Act, 1918, is hereby amended by the substitution of "judge of the Circuit Court in whose circuit is situate, in the case of (a)a person who is not resident in the State, (b) the estate of a; deceased person, (c) an incapacitated person, or (d)a trust, the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed" for "recorder or county court judge, as the case may be, having jurisdiction in the place where the assessment was made".

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963

  2. #1452764

    (b) sa Savings Banks Act, 1887, na focail “, or in case of any illegitimacy of the deceased person or his children, to or among such person or persons as may be directed by the said regulations,” in alt 3 (2);

    ( b ) in the Savings Banks Act, 1887, the words ", or in case of any illegitimacy of the deceased person or his children, to or among such person or persons as may be directed by the said regulations," in section 3 (2);

    Uimhir 26 de 1987: AN tACHT UM STÁDAS LEANAÍ, 1987

  3. #1452766

    (c) sa Superannuation Act, 1887, na focail “, or in case of the illegitimacy of the deceased person or his children, to or among such persons as the department may think fit,” in alt 8;

    ( c ) in the Superannuation Act, 1887, the words ", or in case of the illegitimacy of the deceased person or his children, to or among such persons as the department may think fit," in section 8;

    Uimhir 26 de 1987: AN tACHT UM STÁDAS LEANAÍ, 1987

  4. #1173902

    —(1) Leasaítear leis seo mír (2) de Riail 18 de na Rialacha Ginearálta tríd an méid seo a leanas a chur isteach ag deireadh na míre: “in a case in which the grant of probate or letters of administration was made in that year, and no such assessment shall be made later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, such assessment may be made at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged”.

    —(1) Paragraph (2) of Rule 18 of the General Rules is hereby amended by the insertion at the end of the paragraph of "in a case in which the grant of probate or letters of administration was made in that year, and no such assessment shall be made later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, such assessment may be made at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged".

    Uimhir 23 de 1963: AN tACHT AIRGEADAIS, 1963