Links from Section 485 | ||
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Act | Linked to | Context |
Health Act 1947 |
“Covid restrictions” means restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, being restrictions for the purpose of preventing, or reducing the risk of, the transmission of Covid-19 and which have the effect of restricting the conduct of certain business activity during the specified period; |
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Health Act 1947 |
(i) the fact (if such is the case) that regulations made under sections 5 and 31A of the Health Act 1947 are revoked and replaced by fresh regulations thereunder (but the applicable business restrictions provisions continue to apply to the relevant business activity) is immaterial, and |
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Health Act 1947 |
(2)(a) Subject to subsection (8), where, in relation to a relevant business activity carried on by a person, applicable business restrictions provisions continue to apply, by reason of regulations made or amended under sections 5 and 31A of the Health Act 1947, to the relevant business activity on the day after the end of a Covid restrictions period, the period for which those restrictions continue to so apply is referred to in this section as a ‘Covid restrictions extension period’, which period commences on the foregoing day (referred to in this section as a ‘Covid restrictions extension period commencement date’) and ends on the Covid restrictions extension period end date. |
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Health Act 1947 |
(i)the fact (if such is the case) that regulations made under sections 5 and 31A of the Health Act 1947 are revoked and replaced by fresh regulations thereunder (but the applicable business restrictions provisions continue to apply to the relevant business activity) is immaterial, and |
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Health Act 1947 |
(c)Where, in relation a relevant business activity carried on by a person, applicable business restrictions provisions continue to apply, by reason of regulations made or amended under sections 5 and 31A of the Health Act 1947, to the relevant business activity on the day after the end of a Covid restrictions extension period, the period for which those restrictions continue to so apply is also referred in this subsection as a ‘Covid restrictions extension period’ which period commences on the foregoing day and ends on the Covid restrictions extension period end date. |
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Health Act 1947 |
(a)the reference in the definition of ‘Covid restrictions’ in subsection (1) to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947 that are for the purpose of preventing, or reducing the risk of, the transmission of Covid-19 and which have the effect of restricting the conduct of certain business activity during the specified period; |
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sections 5 |
“Covid restrictions” means restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, being restrictions for the purpose of preventing, or reducing the risk of, the transmission of Covid-19 and which have the effect of restricting the conduct of certain business activity during the specified period; |
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sections 5 |
(i) the fact (if such is the case) that regulations made under sections 5 and 31A of the Health Act 1947 are revoked and replaced by fresh regulations thereunder (but the applicable business restrictions provisions continue to apply to the relevant business activity) is immaterial, and |
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sections 5 |
(2)(a) Subject to subsection (8), where, in relation to a relevant business activity carried on by a person, applicable business restrictions provisions continue to apply, by reason of regulations made or amended under sections 5 and 31A of the Health Act 1947, to the relevant business activity on the day after the end of a Covid restrictions period, the period for which those restrictions continue to so apply is referred to in this section as a ‘Covid restrictions extension period’, which period commences on the foregoing day (referred to in this section as a ‘Covid restrictions extension period commencement date’) and ends on the Covid restrictions extension period end date. |
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sections 5 |
(i)the fact (if such is the case) that regulations made under sections 5 and 31A of the Health Act 1947 are revoked and replaced by fresh regulations thereunder (but the applicable business restrictions provisions continue to apply to the relevant business activity) is immaterial, and |
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sections 5 |
(c)Where, in relation a relevant business activity carried on by a person, applicable business restrictions provisions continue to apply, by reason of regulations made or amended under sections 5 and 31A of the Health Act 1947, to the relevant business activity on the day after the end of a Covid restrictions extension period, the period for which those restrictions continue to so apply is also referred in this subsection as a ‘Covid restrictions extension period’ which period commences on the foregoing day and ends on the Covid restrictions extension period end date. |
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sections 5 |
(a)the reference in the definition of ‘Covid restrictions’ in subsection (1) to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947 that are for the purpose of preventing, or reducing the risk of, the transmission of Covid-19 and which have the effect of restricting the conduct of certain business activity during the specified period; |
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Taxes Consolidation Act, 1997 |
(13)Where a person makes a claim for an advance credit for trading expenses under this section, in computing the amount of the profits or gains of the trade, to which the relevant business activity relates, for the chargeable period in which the claim period commences, the amount of any disbursement or expense which is allowable as a deduction, having regard to section 81, shall be reduced by the amount of the advance credit for trading expenses and the advance credit for trading expenses shall not otherwise be taken into account in computing the amount of the profits or gains of the trade for that chargeable period. |
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Taxes Consolidation Act, 1997 |
(e)In applying section 188 or Chapter 2A of Part 15, no account shall be taken of any income deemed to arise under this subsection or any income tax payable on that income. |
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Taxes Consolidation Act, 1997 |
“charity” has the same meaning as in section 208; |
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Taxes Consolidation Act, 1997 |
(1A)(a) Where a charity carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D but for section 208(2)(b), that trade shall be regarded as a relevant business activity for the purposes of this section. |
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Taxes Consolidation Act, 1997 |
“approved body of persons” has the same meaning as in section 235; |
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Taxes Consolidation Act, 1997 |
(b) Where an approved body of persons carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D but for section 235(2), that trade shall be regarded as a relevant business activity for the purposes of this section. |
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Taxes Consolidation Act, 1997 |
“chargeable period” has the same meaning as in section 321(2); |
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Taxes Consolidation Act, 1997 |
(b)an amount chargeable to tax under this subsection shall be treated as income against which no loss, deficit, credit, expense or allowance may be set off, and shall not form part of the income of a company for the purposes of calculating a surcharge under section 440. |
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Taxes Consolidation Act, 1997 |
(d)Notwithstanding section 458 or any other provision of the Tax Acts, in calculating the tax payable (within the meaning of Part 41A) on the unauthorised amount under this subsection, there shall be allowed no deduction, relief, tax credit or reduction in tax. |
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Taxes Consolidation Act, 1997 |
shall, together with any other provision of this section that the following modification relates to, be construed and operate subject to any modification that is provided for in an order made under section 484(2)(a) and which is in force. |
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Taxes Consolidation Act, 1997 |
(21)The administration of this section shall be under the care and management of the Revenue Commissioners and section 849 shall apply for this purpose with any necessary modifications as it applies in relation to tax within the meaning of that section. |
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Taxes Consolidation Act, 1997 |
(23)Notwithstanding any obligations imposed on the Revenue Commissioners under section 851A or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the details referred to in clauses (I) and (III) of subsection (14)(a)(ii) shall, for all persons to whom an advance credit for trading expenses has been paid by the Revenue Commissioners under this section, be published on the website of the Revenue Commissioners. |
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Taxes Consolidation Act, 1997 |
(d)The reference to the Tax Acts in paragraph (a) of the definition of ‘Acts’ in section 949A shall be read as including a reference to this section. |
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Taxes Consolidation Act, 1997 |
(b)A person aggrieved by a determination under paragraph (a), may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date on the notice of the determination. |
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Taxes Consolidation Act, 1997 |
(18)(a)For the purposes of this subsection, ‘claim’ and ‘overpayment’ shall have the same meanings respectively as they have in subsection (1) of section 960H. |
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Taxes Consolidation Act, 1997 |
“partnership trade” has the same meaning as in section 1007; |
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Taxes Consolidation Act, 1997 |
“precedent partner”, in relation to a partnership and a partnership trade, has the same meaning as in section 1007; |
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Taxes Consolidation Act, 1997 |
(iv)for the purposes of subsection (19),
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Taxes Consolidation Act, 1997 |
(ii)where the invalid claim or overclaim, as the case may be, was made neither deliberately nor carelessly (within the meaning
of
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Taxes Consolidation Act, 1997 |
(19)Any claim made under this section shall be deemed for the purposes of
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Taxes Consolidation Act, 1997 |
(19)Any claim made under this section shall be deemed for the purposes of
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Taxes Consolidation Act, 1997 |
(iv)for the purposes of subsection (19),
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Taxes Consolidation Act, 1997 |
(ii)where the invalid claim or overclaim, as the case may be, was made neither deliberately nor carelessly (within the meaning
of
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Taxes Consolidation Act, 1997 |
(19)Any claim made under this section shall be deemed for the purposes of
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Taxes Consolidation Act, 1997 |
(19)Any claim made under this section shall be deemed for the purposes of
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Taxes Consolidation Act, 1997 |
the provisions of subsections (3) to (10) of section 1078, and section 1079, shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078. |
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Taxes Consolidation Act, 1997 |
the provisions of subsections (3) to (10) of section 1078, and section 1079, shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078. |
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Taxes Consolidation Act, 1997 |
the provisions of subsections (3) to (10) of section 1078, and section 1079, shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078. |
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Taxes Consolidation Act, 1997 |
(i)then, subject to subparagraph (ii), the amount of the advance credit for trading expenses paid by the Revenue Commissioners in respect of the invalid claim, or the amount of the advance credit for trading expenses overpaid by the Revenue Commissioners in respect of an overclaim, as the case may be, shall carry interest as determined in accordance with section 1080(2)(c) as if a reference to the date when the tax became due and payable were a reference to the date the amount was paid by the Revenue Commissioners, and |
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Taxes Consolidation Act, 1997 |
(ii)where the invalid claim or overclaim, as the case may be, was made neither deliberately nor carelessly (within the meaning
of
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Taxes Consolidation Act, 1997 |
(f)Where the conditions referred to in paragraph (c) are met, the excess amount shall carry interest as determined in accordance with section 1080(2)(c) as if the reference to the date when the tax became due and payable were a reference to the day after the day on which the specified period ends. |
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Taxes Consolidation Act, 1997 |
(e)the person is throughout the claim period eligible for a tax clearance certificate, within the meaning of section 1095, to be issued to the person, and |
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Value-Added Tax Consolidation Act 2010 |
(VIII)in respect of tax, within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period of time referred to in clauses (IV) and (VI) the amount of tax that became due in accordance with section 76(1)(a)(i) of the Value-Added Tax Consolidation Act 2010, |
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Value-Added Tax Consolidation Act 2010 |
(VIII)in respect of tax, within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period of time referred to in clauses (IV) and (VI) the amount of tax that became due in accordance with section 76(1)(a)(i) of the Value-Added Tax Consolidation Act 2010, |
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Value-Added Tax Consolidation Act 2010 |
(IX)such other total income excluding the relevant business turnover in respect of the total tax returned in respect of section 76(1)(a)(i) of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period of time referred to in clause (IV) or (VI), |
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Value-Added Tax Consolidation Act 2010 |
(VIII)in respect of tax, within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period of time referred to in clauses (IV) and (VI) the amount of tax that became due in accordance with section 76(1)(a)(i) of the Value-Added Tax Consolidation Act 2010, |
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Value-Added Tax Consolidation Act 2010 |
(VIII)in respect of tax, within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period of time referred to in clauses (IV) and (VI) the amount of tax that became due in accordance with section 76(1)(a)(i) of the Value-Added Tax Consolidation Act 2010, |
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Value-Added Tax Consolidation Act 2010 |
(IX)such other total income excluding the relevant business turnover in respect of the total tax returned in respect of section 76(1)(a)(i) of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period of time referred to in clause (IV) or (VI), |
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Links to Section 485 (from within TaxSource Total) | ||
Act | Linked from | Context |
(a)section 485 of the Taxes Consolidation Act 1997, |
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(a)section 485 of the Taxes Consolidation Act 1997, |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(a)section 485, |
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Taxes Consolidation Act, 1997 |
484 Objectives of section 485, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions’ operation |
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Taxes Consolidation Act, 1997 |
(1)(a) The objectives of section 485 are to— |
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Taxes Consolidation Act, 1997 |
(c) The purposes for which the several provisions of section 485 (in this section referred to as the ‘Covid Restrictions Support Scheme’) are, in furtherance of the foregoing objectives, enacted are: |
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Taxes Consolidation Act, 1997 |
(d) It shall be the duty of the Minister for Finance to monitor and superintend the administration of the Covid Restrictions Support Scheme (but this paragraph does not derogate from the function of the care and management conferred on the Revenue Commissioners by section 485(21)). |
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Taxes Consolidation Act, 1997 |
(i)make an order that the reference in the definition of ‘Covid restrictions’ in section 485(1) to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947 that are for the purpose of preventing, or reducing the risk of, the transmission of Covid-19 and which have the effect of restricting the conduct of certain business activity during the specified period shall be limited in such respects as are specified in the order (including, if the Minister for Finance considers appropriate, by the specification of a requirement, with respect to the restriction of certain business activity, that particular business activity must be affected by the restriction to a specified extent) and an order under this subparagraph shall make such additional modifications to the provisions of section 485 as the Minister for Finance may consider necessary and appropriate in consequence of the foregoing limitation, |
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Taxes Consolidation Act, 1997 |
(i)make an order that the reference in the definition of ‘Covid restrictions’ in section 485(1) to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947 that are for the purpose of preventing, or reducing the risk of, the transmission of Covid-19 and which have the effect of restricting the conduct of certain business activity during the specified period shall be limited in such respects as are specified in the order (including, if the Minister for Finance considers appropriate, by the specification of a requirement, with respect to the restriction of certain business activity, that particular business activity must be affected by the restriction to a specified extent) and an order under this subparagraph shall make such additional modifications to the provisions of section 485 as the Minister for Finance may consider necessary and appropriate in consequence of the foregoing limitation, |
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Taxes Consolidation Act, 1997 |
(ii)make an order that the day referred to in the definition of ‘specified period’ in section 485(1) as the day on which the period there referred to shall expire shall be such day as is later than
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Taxes Consolidation Act, 1997 |
(iii)make an order that the percentage specified in section 485(4)(b)(i) shall be such a percentage, that is greater or lower than the percentage specified in that provision, as the Minister for Finance— |
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Taxes Consolidation Act, 1997 |
(iv)make an order that the percentage specified in subparagraph (i) (I) or subparagraph (ii)(I) of section 485(7)(a) shall be such a percentage, that is greater or lower than the percentage specified in that subparagraph (i)(I) or subparagraph (ii)(I), as the Minister for Finance— |
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Taxes Consolidation Act, 1997 |
(v)make an order that the percentage referred to in subparagraph (i) (II) or subparagraph (ii)(II) of section 485(7)(a) shall be such a percentage, that is greater or lower than that percentage specified in that subparagraph (i)(II) or subparagraph (ii)(II), as the Minister for Finance— |
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Taxes Consolidation Act, 1997 |
(vi)make an order either that subsection (8) of section 485 shall cease to be in operation on and from such day, or that the election referred to in paragraph (b) of that subsection, which that subsection enables a qualifying person to make, shall not be exercisable save in such circumstances, as the Minister for Finance— |
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Taxes Consolidation Act, 1997 |
and any matter that is provided for in the preceding subparagraphs is referred to in section 485(3) as a ‘modification’. |
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Taxes Consolidation Act, 1997 |
(g) the person is not entitled to make a claim under section 485 in respect of any week in which 1 September 2021 falls. |
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Taxes Consolidation Act, 1997 |
(13) Sections 88, 484, 485, 485A, 485B, 486, 486A and 767, subparagraphs (ii) and (iii) of subsection (1)(b), and subsection (3), of section 792 and section 848 are repealed. |
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Taxes Consolidation Act, 1997 |
(a)section 485, |
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Value-Added Tax Consolidation Act 2010 |
(a)section 485 of the Taxes Consolidation Act 1997, |