Links from Section 13 | ||
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Act | Linked to | Context |
Maritime Jurisdiction Act 2021 |
“designated area” has the same meaning as it has in the Maritime Jurisdiction Act 2021; |
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Petroleum and Other Minerals Development Act, 1960 |
(4) Where exploration or exploitation activities are carried on by a person on behalf of the holder of a licence or lease granted under the Petroleum and Other Minerals Development Act, 1960, such holder shall, for the purpose of an assessment to income tax, be deemed to be the agent of that person. |
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Taxes Consolidation Act, 1997 |
(1) In this section and in Schedule 1— |
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Taxes Consolidation Act, 1997 |
(6) Schedule 1 shall apply for the purpose of supplementing this section. |
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Links to Section 13 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
Sections 13 and 567(4). |
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Taxes Consolidation Act, 1997 |
(a) transactions in connection with activities authorised by the licence as a result of which any person is or might be liable to income tax by virtue of section 13 or to corporation tax by virtue of that section as applied by section 23, and |
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Taxes Consolidation Act, 1997 |
(1) Subject to the following provisions of this Schedule, where any income tax is assessed by virtue of section 13, or any corporation tax is assessed by virtue of that section as applied by section 23, on a person not resident in the State in respect of— |
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Taxes Consolidation Act, 1997 |
3. Paragraph 2 shall not apply to any assessment to income tax on emoluments from an office or employment referred to in section 13(5). |
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Taxes Consolidation Act, 1997 |
23 Application of section 13 for purposes of corporation tax. |
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Taxes Consolidation Act, 1997 |
Section 13 shall apply for the purposes of corporation tax as it applies for the purposes of income tax. |
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Taxes Consolidation Act, 1997 |
“exploration or exploitation rights” has the same meaning as in section 13; |
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Taxes Consolidation Act, 1997 |
(8) On or before the 23rd day of the month following the coming into operation of section 13 of the Finance Act 2020, an accountable person shall submit to the Collector-General in such form as the Revenue Commissioners may approve or prescribe, a return containing, in relation to the period from 1 January 2021 to the date of that coming into operation, details of— |
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Taxes Consolidation Act, 1997 |
“designated area” has the meaning assigned to it by section 13(1); |
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Taxes Consolidation Act, 1997 |
"designated area", "exploration or exploitation activities" and "exploration or exploitation rights" have the same meanings respectively as in section 13; |
|
Taxes Consolidation Act, 1997 |
“exploration or exploitation rights” has the same meaning as in section 13; |