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.

• An inspector or Revenue officer making an income tax assessment was obliged to grant the individual all personal allowances and reliefs to which they were entitled for the relevant tax year.
• The assessment was deemed to be automatically amended to take account of any allowances, deductions or reliefs so granted.
• The provision applied to any allowance, deduction or relief authorised by the Income Tax Acts.
• Section 920 was deleted by section 129(2) of Finance Act 2012.