Section 1059 Power to add penalties to assessments

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Where an increased rate of income tax or corporation tax is imposed as a penalty, or as part of or in addition to a penalty, the penalty and increased rate of tax may be added to the assessment and collected and levied in the like manner as any tax included in such assessment may be collected and levied.

In what manner can Revenue add penalties to an assessment?

A penalty, calculated by imposing an increased rate of income tax or corporation tax, may be added to, and collected as part of, an income tax or corporation tax assessment.