Taxes Consolidation Act 1997 section 810

Application of Income Tax Acts

Section 810 applies the standard income tax procedural rules to tax charges arising under the transfer of assets abroad provisions.

• The normal Income Tax Acts rules on charge, assessment, collection and recovery of tax apply to income tax arising under sections 806 and 807A.
• The rules governing appeals against assessments also apply to these charges.
• The procedure for stating a case for the opinion of the High Court is likewise available.
• All such provisions apply subject to any necessary modifications.