No 39 of 1997, Section 530F, Link Report

Links from Section 530F
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0530A.html	(2) A principal to whom section 530A applies who makes a relevant payment to a subcontractor in circumstances other than those referred to in subsection (1) shall, without prejudice to section 1078, be liable to a penalty of—
Taxes Consolidation Act, 1997	sec0530C.html	(7) Where, due to a persistent technology systems failure, a principal is unable to give notification to the Revenue Commissioners under section 530C(1) and has no option but to make a relevant payment without complying with that provision, subsection (2) shall not apply to that payment if the principal—
Taxes Consolidation Act, 1997	sec0530D.html	(1) A principal to whom a deduction authorisation is issued under section 530D shall deduct tax from the relevant payment concerned only in accordance with the terms of the deduction authorisation.
Taxes Consolidation Act, 1997	sec0530G.html	(b) 20 per cent of the relevant payment, where the person to whom the relevant payment was made was a subcontractor who has had a determination made by the Revenue Commissioners under section 530I and where neither section 530G nor section 530H applies to the subcontractor concerned,
Taxes Consolidation Act, 1997	sec0530G.html	(d) 3 per cent of the relevant payment, where the person to whom the relevant payment was made was a subcontractor to whom section 530G applies.
Taxes Consolidation Act, 1997	sec0530H.html	(b) 20 per cent of the relevant payment, where the person to whom the relevant payment was made was a subcontractor who has had a determination made by the Revenue Commissioners under section 530I and where neither section 530G nor section 530H applies to the subcontractor concerned,
Taxes Consolidation Act, 1997	sec0530H.html	(c) 10 per cent of the relevant payment, where the person to whom the relevant payment was made was a subcontractor to whom section 530H applies, and
Taxes Consolidation Act, 1997	sec0530I.html	(a) 35 per cent of the relevant payment, where the person to whom the relevant payment was made was a subcontractor who has not had a determination made by the Revenue Commissioners under section 530I,
Taxes Consolidation Act, 1997	sec0530I.html	(b) 20 per cent of the relevant payment, where the person to whom the relevant payment was made was a subcontractor who has had a determination made by the Revenue Commissioners under section 530I and where neither section 530G nor section 530H applies to the subcontractor concerned,
Taxes Consolidation Act, 1997	sec0530K.html	(b) for the purposes of section 530K, the payment shall be deemed to have been made in the return period in which the principal notifies the Revenue Commissioners under subsection (7)(b).
Taxes Consolidation Act, 1997	sec1078.html	(2) A principal to whom section 530A applies who makes a relevant payment to a subcontractor in circumstances other than those referred to in subsection (1) shall, without prejudice to section 1078, be liable to a penalty of—
Links to Section 530F (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0530K.html	(3) Without prejudice to section 530F, the amount of tax specified in a return made or deemed to have been made under this section shall be due and payable by the principal concerned to the Revenue Commissioners.
Taxes Consolidation Act, 1997	sec0530M.html	(2) Without prejudice to section 530F, where a principal makes or amends a return in accordance with subsection (1), then—
Taxes Consolidation Act, 1997	sec0530N.html	(2) Without prejudice to section 530F, but subject to subsection (5), the amount of tax specified in an assessment under subsection (1) shall be due and payable to the Revenue Commissioners from the person so assessed.
Taxes Consolidation Act, 1997	sec0530N.html	(d) On the determination of an appeal, the tax contained in an assessment or in an amended assessment shall, subject to section 530F, be due and payable by the person assessed to the Revenue Commissioners.
Taxes Consolidation Act, 1997	sec0530O.html	In computing, for the purposes of Schedule D, the profits or gains arising or accruing to a subcontractor who receives a payment from which tax has been deducted in accordance with section 530F, the payment shall be treated as being of an amount equal to the aggregate of the net amount received after deduction of the tax and the amount of the tax deducted.
Taxes Consolidation Act, 1997	sec0530P.html	(1) Where a principal deducts tax from a payment to a subcontractor in accordance with section 530F, such tax shall be treated as a payment on account by the subcontractor—
Taxes Consolidation Act, 1997	sec0530S.html	(i) a copy of each deduction authorisation supplied by a principal under section 530F(4)(a), or
Taxes Consolidation Act, 1997	sec0530S.html	(ii) a copy of any details given under section 530F(4)(b).
Taxes Consolidation Act, 1997	sec0530U.html	(1) In proceedings for the recovery of a penalty under section 530F or the recovery of a penalty under section 1052, 1054 or, as appropriate, section 1077E or 1077F in relation to matters arising under this Chapter—
Taxes Consolidation Act, 1997	sec0530U.html	(2) Chapter 3A of Part 47 applies, with any necessary modifications, to a penalty arising under section 530F.