Taxes Consolidation Act 1997 section 58

Charge to tax of profits or gains from unknown or unlawful source

Section 58 provides for the taxation of profits or gains from unknown or unlawful sources, including those identified through Criminal Assets Bureau investigations, and sets out the assessment and collection procedures that apply.

• All profits or gains are chargeable to tax regardless of whether their source is unknown, partly lawful, or entirely unlawful — the legality of the source is simply disregarded in determining chargeability.
• Such profits or gains are charged under Case IV of Schedule D and described as "miscellaneous income" in the assessment, whether assessed by an inspector or following an investigation by the Criminal Assets Bureau.
• Assessments may be made and tax demanded solely in the name of the Criminal Assets Bureau, and neither the Appeal Commissioners nor a court may discharge an assessment merely because the income should have been described differently or because it arose from an unknown or unlawful source.
• On receipt of payment, the Criminal Assets Bureau must issue a receipt, lodge the tax in the Revenue Commissioners' account at the Central Bank of Ireland, and transmit the assessment and payment details to the Collector-General.