Section 959A Interpretation

In this Part, except where the context otherwise requires—

“Acts” means—

(a) the Income Tax Acts,

(b) the Corporation Tax Acts,

(c) the Capital Gains Tax Acts,

(ca) Part 18A,

(d) Part 18C,

(e) Part 18D,

and any instruments made under any of those Acts or Parts;

”amount of tax chargeable”, in relation to a person and an Act, means the amount of tax chargeable on the person under the Act after taking into account-

(a) each allowance, deduction or relief that is authorised by the Act to be given to the person against income, profits or gains or, as applicable, chargeable gains, and

(b) in the case of an individual to whom Chapter 2A of Part 15 applies, any increase in the taxable income of the individual by virtue of that Chapter;

“amount of tax payable”, in relation to a person and an Act, means the amount of tax payable by the person after reducing the amount of tax chargeable on the person under the Act by the amount of any tax credit that is authorised by the Act in relation to that person;

“assessment”, other than in section 959G, means an assessment to tax that is made under the Acts and, unless the context otherwise requires, includes a self assessment;

“chargeable gain” has the same meaning as in section 545(3);

“chargeable period” means an accounting period of a company or a tax year;

“chargeable person” means, as respects a chargeable period, a person who is chargeable to tax for that period, whether on that person’s own account or on account of some other person but, as respects income tax, does not include a person to whom subsection (1) of section 959B relates;

“due date for the payment of an amount of preliminary tax” has the meaning assigned to it by Chapter 7;

“electronic means” includes electronic, digital, magnetic, optical, electromagnetic, biometric, photonic means of transmission of data and other forms of related technology by means of which data is transmitted;

“electronic record” includes electronic, digital, magnetic, optical, electromagnetic, biometric, photonic means of storing data and other forms of related technology by means of which data is stored;

“precedent partner” has the same meaning as in Part 43;

“prescribed form” means a form prescribed by the Revenue Commissioners or a form used under the authority of the Revenue Commissioners;

“preliminary tax” means the amount of tax which a chargeable person is required to pay in accordance with section 959AN;

“return” means the return which is required to be prepared and delivered in accordance with Chapter 3;

“Revenue assessment” shall be construed in accordance with section 959C;

“Revenue officer” means an officer of the Revenue Commissioners;

“self assessment” means an assessment to tax made by a chargeable person, or in relation to a chargeable person, in accordance with Chapter 4;

“specified provisions” means sections 877 to 881, section 884, paragraphs (a) and (d) of section 888(2), section 1023, and section 1031H;

“specified return date for the accounting period” shall be construed in accordance with paragraph (b) of the definition of specified return date for the chargeable period;

“specified return date for the chargeable period” means—

(a) in relation to a tax year for income tax or capital gains tax purposes, 31 October in the tax year following that year,

(b) in relation to an accounting period of a company—

(i) subject to subparagraphs (ii) and (iii), the last day of the period of 9 months starting on the day immediately following the end of the accounting period, but in any event not later than day 21 of the month in which that period of 9 months ends,

(ii) where the accounting period ends on or before the date the winding up of the company starts and the specified return date in respect of that accounting period would, apart from this subparagraph, fall on a day after the date the winding up started but not within a period of 3 months after that date, the day which falls 3 months after the date the winding up started but in any event not later than day 21 of the month in which that period of 3 months ends, and

(iii) where, in relation to the accounting period, a return is made by electronic means in accordance with Chapter 6 of Part 38 and any payment which the company is required to make in accordance with the provisions of the Acts is made by such electronic means as are required by the Revenue Commissioners—

(I) in circumstances other than those referred to in subparagraph (ii), the last day of the period of 9 months starting on the day immediately following the end of the accounting period, but in any event not later than day 23 of the month in which that period of 9 months ends provided that both the return and the payment is made by that day,

(II) in the circumstances referred to in subparagraph (ii), the day which falls 3 months after the date the winding up started but in any event not later than day 23 of the month in which that period of 3 months ends provided that both the return and the payment is made by that day;

“specified return date for the tax year” shall be construed in accordance with paragraph (a) of the definition of specified return date for the chargeable period;

“tax”, other than in section 959G, means any income tax, corporation tax, capital gains tax or any other levy or charge which under the Acts is placed under the care and management of the Revenue Commissioners;

“tax credit”, in relation to a person and an Act, means an amount authorised by the Act to be given or set against, or deducted from, the amount of tax chargeable on the person under the Act;

“tax year” means a year of assessment.