Links from Section 959B | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
but paragraph (a) shall not apply to a person who is a director or, in the case of a person to whom section 1017 or 1031C applies, whose spouse or civil partner is a director (within the meaning of section 116) of a body corporate other than a body corporate which during a period of 3 years ending on
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Taxes Consolidation Act, 1997 |
(c) who is chargeable to tax for the tax year by reason only of section 237, 238 or 239, |
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Taxes Consolidation Act, 1997 |
(c) who is chargeable to tax for the tax year by reason only of section 237, 238 or 239, |
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Taxes Consolidation Act, 1997 |
(c) who is chargeable to tax for the tax year by reason only of section 237, 238 or 239, |
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Taxes Consolidation Act, 1997 |
(iii) did not pay charges on income within the meaning of section 243. |
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Taxes Consolidation Act, 1997 |
(ii) is fully taxed at source under section 261, |
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Taxes Consolidation Act, 1997 |
(i) was not entitled to any assets other than cash on hands, or a sum of money on deposit within the meaning of section 895, not exceeding €130, |
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Taxes Consolidation Act, 1997 |
(1) For the purposes of the meaning assigned to ‘chargeable person’ in section 959A, it does not include a person— |
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Taxes Consolidation Act, 1997 |
(4) (a) References in this Part to tax payable, tax which would be payable or tax found to be payable shall be construed in accordance with the definition of ‘amount of tax payable’ in section 959A and any related references shall 5 also be construed accordingly. |
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Taxes Consolidation Act, 1997 |
(b) who for the tax year has been excluded by a Revenue officer from the requirements of Chapter 3 by reason of a notice given under section 959N, or |
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Taxes Consolidation Act, 1997 |
but paragraph (a) shall not apply to a person who is a director or, in the case of a person to whom section 1017 or 1031C applies, whose spouse or civil partner is a director (within the meaning of section 116) of a body corporate other than a body corporate which during a period of 3 years ending on
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Taxes Consolidation Act, 1997 |
but paragraph (a) shall not apply to a person who is a director or, in the case of a person to whom section 1017 or 1031C applies, whose spouse or civil partner is a director (within the meaning of section 116) of a body corporate other than a body corporate which during a period of 3 years ending on
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Links to Section 959B (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“chargeable person” means, as respects a chargeable period, a person who is chargeable to tax for that period, whether on that person’s own account or on account of some other person but, as respects income tax, does not include a person to whom subsection (1) of section 959B relates; |
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Taxes Consolidation Act, 1997 |
“assessment” has the same meaning as in Chapter 1A of Part 42 and, by virtue of section 959B(2), includes a self assessment; |