Link Report

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

Sections and schedules within TaxSource Total linking to Section 817RD are listed under Links to Section 817RD (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 Links in repealed sections of the legislation are not listed.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 817RD
Act Linked to Context

Taxes Consolidation Act, 1997

sec0817RC.html

(1)Where there is no intermediary Subject to subsection (1A), where there is no intermediary , or the relevant taxpayer has been notified by an intermediary under section 817RC(10), the relevant taxpayer shall make a return to the Revenue Commissioners of the specified information within 30 days beginning—

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

Taxes Consolidation Act, 1997

sec0817REA.html

(a) included in a return made in accordance with section 817RC or 817RD, as appropriate, was correct and complete, or

Taxes Consolidation Act, 1997

sec0817RF.html

(2)(a) Subject to paragraph (b), section 817RD shall apply to reportable cross-border arrangements the first step of which was implemented during the period beginning on 25 June 2018 and ending on 30 June 2020.

Taxes Consolidation Act, 1997

sec0817RF.html

(b) Where paragraph (a) applies, a return to the Revenue Commissioners of the specified information shall be made under section 817RD not later than 28 February 2021 and the time limit specified in section 817RD(1) shall not apply.

Taxes Consolidation Act, 1997

sec0817RF.html

(b) Where paragraph (a) applies, a return to the Revenue Commissioners of the specified information shall be made under section 817RD not later than 28 February 2021 and the time limit specified in section 817RD(1) shall not apply.

Taxes Consolidation Act, 1997

sec0817RH.html

(a) where the failure relates to the obligation imposed on a person under subsection (3) or (10) of section 817RC, or section 817RD(4) or 817RF, be liable to—

Taxes Consolidation Act, 1997

sec0817RH.html

(b) where the failure relates to the obligation imposed on a person under subsection (1), (2) or (5) of section 817RC or section 817RD(1) subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, be liable to—

Taxes Consolidation Act, 1997

sec0817RH.html

(c) where the failure relates to the obligation imposed on a person by section 817RD(9), be liable to a penalty not exceeding €5,000.

Taxes Consolidation Act, 1997

sec0817RH.html

“relevant day” means the first day after the end of the period specified in subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, during which the obligation imposed on a person by the said subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, shall be discharged.

Taxes Consolidation Act, 1997

sec0817RH.html

“relevant day” means the first day after the end of the period specified in subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, during which the obligation imposed on a person by the said subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, shall be discharged.