Special Committee Corporation Tax Bill, 1975 debate -
Tuesday, 2 Mar 1976

SECTION 161.

Question proposed: " That section 161 stand part of the Bill."

Mr. R. Ryan

This section empowers an inspector to make any necessary assessments to correct an erroneous set-off or payment of tax credit.

Chairman

Is there any time limit covering when one must apply?

Mr. R. Ryan

The ordinary rule, ten years, will apply.

Question put and agreed to.