Links from Section 124B | ||
---|---|---|
Act | Linked to | Context |
Insurance Act, 1936 |
(a) a person who is the holder of an assurance licence under the Insurance Act 1936, |
|
Insurance Act, 1936 |
“premium” has the same meaning as in the Insurance Act 1936; |
|
S.I. No. 485 of 2015 |
(b) |
|
Stamp Duty Consolidation Act, 1999 |
“assessable amount”, in relation to a quarter, means the gross amount received by an insurer by means of premiums in that quarter for policies of life insurance referred to in classes I, II, III, IV, V and VI of Annex I to the Directive to the extent that the risks to which those policies of life insurance relate are located in the State (being risks deemed to be located in the State by virtue of section 61) but excluding amounts received in respect of pension business which shall be construed in accordance with subsections (2) and (3) of section 706 of the Taxes Consolidation Act 1997 and excluding amounts received in the course of or by means of reinsurance; |
|
Stamp Duty Consolidation Act, 1999 |
(6) In the case of failure by an insurer to deliver not later than the due date any statement required to be delivered by the insurer pursuant to subsection (2), or to pay the stamp duty chargeable on any such statement on delivery of the statement, the insurer shall, from that due date until the day on which the stamp duty is paid, be liable to pay, in addition to the stamp duty, interest on the stamp duty calculated in accordance with section 159D. |
|
Taxes Consolidation Act, 1997 |
“assessable amount”, in relation to a quarter, means the gross amount received by an insurer by means of premiums in that quarter for policies of life insurance referred to in classes I, II, III, IV, V and VI of Annex I to the Directive to the extent that the risks to which those policies of life insurance relate are located in the State (being risks deemed to be located in the State by virtue of section 61) but excluding amounts received in respect of pension business which shall be construed in accordance with subsections (2) and (3) of section 706 of the Taxes Consolidation Act 1997 and excluding amounts received in the course of or by means of reinsurance; |
|
Taxes Consolidation Act, 1997 |
“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997; |
|
Taxes Consolidation Act, 1997 |
“assessable amount”, in relation to a quarter, means the gross amount received by an insurer by means of premiums in that quarter for policies of life insurance referred to in classes I, II, III, IV, V and VI of Annex I to the Directive to the extent that the risks to which those policies of life insurance relate are located in the State (being risks deemed to be located in the State by virtue of section 61) but excluding amounts received in respect of pension business which shall be construed in accordance with subsections (2) and (3) of section 706 of the Taxes Consolidation Act 1997 and excluding amounts received in the course of or by means of reinsurance; |
|
Taxes Consolidation Act, 1997 |
“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997; |
|
Taxes Consolidation Act, 1997 |
(9) Any statement required to be delivered to the Commissioners pursuant to subsection (2) shall be delivered by electronic means and the relevant provisions of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 shall apply. |
|
Links to Section 124B (from within TaxSource Total) | ||
None |