876. Notice of liability to income tax.

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Taxes Consolidation Act, 1997 (No. 39)
Management Provisions (ss. 849-1104)
Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)
Chapter 1 Income tax: returns of income (ss. 876-881)
876. Notice of liability to income tax.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 30 November 1997 - onwards

Every person who is chargeable to income tax for any year of assessment and who in relation to that year has not been given a notice under section 877 or 879 and has not made a return of such person's total income shall, not later than one year after the end of the year of assessment, give notice to the inspector of taxes that such person is so chargeable.

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