REGULATIONS AS TO THE SERVICE BY POST OF NOTICES AND OTHER DOCUMENTS UNDER THE INCOME TAX ACTS.

REGULATIONS DATED 13TH SEPTEMBER, 1929, MADE BY THE REVENUE COMMISSIONERS UNDER SECTIONS 7 (8), 220 (8) AND 238 (a) OF THE INCOME TAX ACT, 1918, AS ADAPTED BY THE ADAPTATION OF ENACTMENTS ACT, 1922 (NO. 2 OF 1922), AND UNDER SECTION 3 of THE FINANCE ACT, 1928 (NO. 11 of 1928).

(1) The Special Commissioners shall serve a notice on every person required by them to make a Return of his Total Income from all sources. Such notice shall be in such form as the Revenue Commissioners shall approve.

(2) On the making of an assessment by the Special Commissioners they shall cause notice to be served as hereinafter mentioned on the person assessed of the amount of the assessment and of the duty charged thereon.

(3) All liability to the Super Tax and the Sur Tax shall be assessable at the office of the Special Commissioners, Dublin, and Appeals shall be heard in Dublin and at such other towns as the Revenue Commissioners may direct.

(4 ) A person aggrieved by an assessment made upon him shall at any time within 28 days from the date of the service of the notice of such assessment, or within such further time as the Special Commissioners shall allow, be entitled to give notice to the Special Commissioners of his intention to appeal to them against the assessment, and every such notice shall specify the grounds of appeal.

(5) Any notice of charge or notice of apportionment which the Special Commissioners are, by virtue of Section 21 of the Finance Act, 1922, or by the First Schedule thereto, required to serve upon a company, may be sent by post by letter addressed to the Secretary of such company at its registered office.

(6) Any notice of charge which the Special Commissioners are, by virtue of Section 21 of the Finance Act, 1922, required to serve upon a member of a company, may be sent by post by letter addressed to such member at his usual or last known place of abode.

(7) Any notice which the Special Commissioners are, by virtue of Section 21 of the Finance Act, 1922, or by the First Schedule thereto, authorised to give to a company, may be sent by post by letter addressed to the Secretary of such company at its registered office.

(8) Any notice which the Special Commissioners are, by virtue of Section 21 of the Finance Act, 1922, or by the First Schedule thereto, authorised to give to a member of a company or any person in whose name any shares of a company are registered, may be sent by post by letter addressed to such member or person at his usual or last known place of abode.

(9) Where the Special Commissioners under sub-section (1) of Section 22 of the Finance Act, 1922, require any individual to furnish to them such particulars as are referred to in that sub-section, or where, under paragraph 8 of the First Schedule to the Finance Act, 1922, they require any member of a company to make an amended statement of his total income, they shall notify the individual or member of such requirement by notice in writing, and such notice may be sent by post by letter addressed to such individual or member at his usual or last known place of abode.

(10) Any notice to be given by the Special Commissioners under these regulations may be signed by their Clerk or any person authorised by them in that behalf.

(11) Any notice required to be served on any person under these Regulations may be either delivered to such person or left at his usual or last known place of abode or sent by post by letter addressed to such person at his usual or last known place of abode, and such service shall be deemed sufficient service for the purposes of these Regulations.

(12) In these Regulations the expression " sent by post " means service by post as defined by Section 7 (4) of the Interpretation Act, 1923 .

(13) The Super Tax and Sur Tax payable shall be remitted by the person assessed to the Accountant General of Revenue, at his office, The Castle, Dublin, on or before the 1st January in each year.

(14) These Regulations are in substitution for any Regulations previously issued or having force under the provisions of Sections 7 (8) and 220 (8) of the Income Tax Act, 1918, as adapted by the Adaptation of Enactments Act, 1922 (No. 2 of 1922), or by any order made under the authority of that Act.

By Order of the Revenue Commissioners,

W. D. CAREY,

Rùnaidhe.