Link Report

This report lists all the outbound links from Section 817RA under the heading Links from Section 817RA.

Sections and schedules within TaxSource Total linking to Section 817RA are listed under Links to Section 817RA (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 817RA
Act Linked to Context

Capital Acquisitions Tax Consolidation Act, 2003

CATCA03.html

(c) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,

S.I. No. 549 of 2012

/549/made/en/html

“Regulations of 2012” means the European Union (Administrative Cooperation in the Field of Taxation) Regulations 2012 (S.I. No. 549 of 2012);

Stamp Duty Consolidation Act, 1999

SDCA99.html

(b) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,

Taxes Consolidation Act, 1997

sec0817RE.html

“authorised officer” means an officer of the Revenue Commissioners authorised under section 817RE;

Taxes Consolidation Act, 1997

sec0817RE.html

“authorised DAC officer” means an authorised officer whose authorisation under section 817RE includes authorisation for the purpose of exercising the powers set out in section 817REA(3);

Taxes Consolidation Act, 1997

sec0817REA.html

“authorised DAC officer” means an authorised officer whose authorisation under section 817RE includes authorisation for the purpose of exercising the powers set out in section 817REA(3);

Taxes Consolidation Act, 1997

sec0826.html

but does not include an arrangement referred to in section 826;

Taxes Consolidation Act, 1997

sec0885.html

“taxpayer identification number” means the tax identification number (TIN) allocated to a person by the tax administration of the jurisdiction of residence of the person and, in relation to the State, means a tax reference number within the meaning of section 885.

Taxes Consolidation Act, 1997

sec0917D.html

“return” has the same meaning as it has in section 917D(1);

Taxes Consolidation Act, 1997

sec0917EA.html

“electronic means” has the same meaning as it has in section 917EA(1);

Links to Section 817RA (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0817RC.html

(1)An intermediary Subject to subsection (1A), an intermediary within the meaning of paragraph (a)(i) of the definition of “intermediary” in section 817RA(1) shall make a return to the Revenue Commissioners of the specified information within 30 days beginning—

Taxes Consolidation Act, 1997

sec0817RC.html

(2)An intermediary Subject to subsection (2A), an intermediary within the meaning of paragraph (a)(ii) of the definition of “intermediary” in section 817RA(1) shall make a return to the Revenue Commissioners of the specified information within 30 days beginning on the day after such intermediary provided, directly or by means of other persons, aid, assistance or advice referred to in the said paragraph (a)(ii).

Taxes Consolidation Act, 1997

sec0817RC.html

(b) not later than 3 months after the date of the return and every 3 months thereafter, notify the Revenue Commissioners, by amending the return, of any new information that has become available in respect of the specified information referred to in paragraphs (a), (g), (h) and (i) of section 817RA(3).