(1) Where it appears to the satisfaction of the Revenue Commissioners that a person, either on the person's own account or on behalf of another person, has been assessed to tax more than once for the same chargeable period for the same cause and on the same account, they shall vacate the whole, or the part, of any assessment as appears to them to constitute a double assessment.

(2) A person who, either on the person's own account or on behalf of another person, has been assessed to tax and is again assessed for the same chargeable period for the same cause and on the same account, may apply for relief to the Revenue Commissioners who, on proof to their satisfaction of the double assessment, shall cause the assessment, or so much of the assessment as constitutes a double assessment, to be vacated.