Links from Section 531AAH | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(3) Where a chargeable person makes a first supply of a concrete product, being a supply within the meaning of paragraph (a) of the definition in section 531AAG of “supply”, the chargeable person shall, by electronic or other means, issue a document to the person to whom the supply was made stating— |
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Taxes Consolidation Act, 1997 |
(4) Where a chargeable person makes a first supply of a concrete product, being a supply within the meaning of paragraph (b) or (c), as the case may be, of the definition in section 531AAG of “supply”, the chargeable person shall, by electronic or other means, make a record stating— |
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Links to Section 531AAH (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“defective concrete products levy” has the meaning assigned to it by section 531AAH; |
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Taxes Consolidation Act, 1997 |
(ii) the document issued under section 531AAH(3) or record made under section 531AAH(4), as the case may be, in respect of each such first supply. |
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Taxes Consolidation Act, 1997 |
(ii) the document issued under section 531AAH(3) or record made under section 531AAH(4), as the case may be, in respect of each such first supply. |
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Taxes Consolidation Act, 1997 |
(1) Within 23 days from the end of an accounting period a chargeable person shall prepare and deliver to the Revenue Commissioners a return and self-assessment and remit to the Revenue Commissioners all amounts due to be charged under section 531AAH. |
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Taxes Consolidation Act, 1997 |
(c) where applicable, the document issued under section 531AAH(3) or record made under section 531AAH(4) in relation to each such first
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Taxes Consolidation Act, 1997 |
(c) where applicable, the document issued under section 531AAH(3) or record made under section 531AAH(4) in relation to each such first
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Taxes Consolidation Act, 1997 |
(3) Where arrangements are entered into by connected persons and it would be reasonable to consider that one of the main purposes of those arrangements, or any part of them, is to avoid the application of section 531AAH by having a first supply of that product before 1 September 2023, then subsection (2) shall apply as if those arrangements, or that part of them, had not been entered into. |