Taxes Consolidation Act 1997 section 920

Granting of allowances and reliefs

Section 920 required an inspector or Revenue officer, when making an income tax assessment, to grant the individual any personal allowances, deductions or reliefs to which they were entitled, and provided that the assessment was deemed amended accordingly. This section was deleted by Finance Act 2012.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.