Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
926Estimation of certain amounts
(1)
Where an assessment to income tax is being made before the end of the year of assessment (to which the assessment relates) on income taxable on a current year...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.