Links from Section 987 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(c)to make a deduction or repayment in accordance with regulations made under section 986, or |
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Taxes Consolidation Act, 1997 |
(d)to keep and maintain a register of employees in accordance with section 988A, |
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Links to Section 987 (from within TaxSource Total) | ||
Act | Linked from | Context |
(4) In any proceedings for the recovery of a penalty under this section, section 987(4) of the Act of 1997 shall apply with any necessary modifications to the recovery of penalties in relation to breaches of the PAYE Regulations as it applies to failure to comply with provisions that relate to local property tax. |
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(15) Where an employer fails to comply with the provisions of subsection (5)(f) in relation to a specified employee with respect to the giving to the employee of a statement of wages and deductions from wages under section 4 of the Payment of Wages Act 1991, the employer shall be liable to a penalty as if that failure were a failure to comply with the Regulations, and the provisions of section 987 of the Act shall apply, with any necessary modifications, in relation to a penalty under this subsection as they apply in relation to a penalty for a failure to comply with the Regulations. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) sections 987(4), 1062, 1063, 1064,
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Stamp Duty Consolidation Act, 1999 |
Sections 987(4), 1061, 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
Sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act, 1851, summary proceedings under section 889, 987 or 1056 may be instituted within 10 years from the date of the committing of the offence or incurring of the penalty, as the case may be. |
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Taxes Consolidation Act, 1997 |
(9)Sections 530U, 987(4), 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E or subsections (12) and (16) of section 1077F, as appropriate, sections 1068 and 1069, section 115(9), and subsection (16) of section 116 or subsection (16) of section 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act 1983, the purposes of those sections as so applied. |
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Taxes Consolidation Act, 1997 |
(16) Section 987(4), subsection (4) of section 1052 (other than as that subsection applies in relation to proceedings for the recovery of a penalty in relation to a return referred
to in sections 879 and 880),
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Taxes Consolidation Act, 1997 |
(4) Section 987 shall apply, with any necessary modifications, to income levy as it applies to income tax. |
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Taxes Consolidation Act, 1997 |
(3) Subsections (3) and (4) of section 987 apply to the penalties provided for in subsections (1) and (2) of this section as they apply to the penalties provided for in section 987. |
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Taxes Consolidation Act, 1997 |
(3) Subsections (3) and (4) of section 987 apply to the penalties provided for in subsections (1) and (2) of this section as they apply to the penalties provided for in section 987. |
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Taxes Consolidation Act, 1997 |
(1A) Without prejudice to subsection (1), sections 984A, 985G(2)(d), 986 and 987 shall apply to reportable benefits, other than reportable benefits to an employee who is in receipt of emoluments in respect of which a notification has been given under subsection (1). |