| Links from Section 1071 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) Where any company has been required by notice served under section 884 to deliver a return and the company fails to comply with the notice— |
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Taxes Consolidation Act, 1997 |
(2A) (a) Where at any time not earlier than 3 months after the time at which a return is required to be delivered by a company in accordance with section 884, the company has failed to pay any penalty to which it is liable under subsection (1)(a) or (2) for failing to deliver the return, the secretary of the company shall, in addition to any penalty to which the secretary is liable under this section, be liable to pay such amount of any penalty to which the company is so liable as is not paid by the company. |
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Taxes Consolidation Act, 1997 |
(3) The reference in subsection (1) to the delivery of a return shall be deemed to include a reference to the doing of any of the things specified in subparagraphs (i) and (ii) of paragraph (b) of section 884(9). |
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| Links to Section 1071 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(4) Section 1071 shall, with any necessary modifications, apply in relation to a return under this section as it applies in relation to a return under section 884. |
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