Links from Section 1077E | ||
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Act | Linked to | Context |
2012/en/act/pub/0052/LPTA12.html |
unresolved |
“the Acts” means the Tax Acts, the Capital Gains Tax Acts, Parts 18A, 18B, 18C, 18D of this Act and the Finance (Local Property Tax) Act 2012; |
Capital Acquisitions Tax Consolidation Act, 2003 |
(a) in relation to a penalty referred to in subsection (4), a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (4), and full particulars of all matters occasioning any liability to tax or duty that gives rise to a penalty referred to in section 116(4) of the Value-Added Tax Consolidation Act 2010, section 134A(2) of the Stamp Duties Consolidation Act 1999 and the application of subsection (4) to the Capital Acquisitions Tax Consolidation Act 2003, and |
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Capital Acquisitions Tax Consolidation Act, 2003 |
“liability to tax or duty” means, as the case may be, a liability to tax (within the meaning of subsection (1) of this section and that subsection as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), a liability to tax within the meaning of section 116(1) of the Value-Added Tax Consolidation Act 2010 or a liability to duty within the meaning of section 134A(1) of the Stamp Duties Consolidation Act 1999; |
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Capital Acquisitions Tax Consolidation Act, 2003 |
“penalty”, in relation to a person, means, as the case may be, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of this section, those subsections as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010 or any further penalty of the kind referred to in subsections (2) and (4) of section 134A of the Stamp Duties Consolidation Act 1999; |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(ii)in the subsections referred to in paragraph (i), as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act, |
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Capital Acquisitions Tax Consolidation Act, 2003 |
“liability to tax or duty” means, as the case may be, a liability to tax (within the meaning of subsection (1) of this section and that subsection as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), a liability to tax within the meaning of section 116(1) of the Value-Added Tax Consolidation Act 2010 or a liability to duty within the meaning of section 134A(1) of the Stamp Duties Consolidation Act 1999; |
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Capital Acquisitions Tax Consolidation Act, 2003 |
“penalty”, in relation to a person, means, as the case may be, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of this section, those subsections as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010 or any further penalty of the kind referred to in subsections (2) and (4) of section 134A of the Stamp Duties Consolidation Act 1999; |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(ii)in the subsections referred to in paragraph (i), as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act, |
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Stamp Duty Consolidation Act, 1999 |
(a) in relation to a penalty referred to in subsection (4), a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (4), and full particulars of all matters occasioning any liability to tax or duty that gives rise to a penalty referred to in section 116(4) of the Value-Added Tax Consolidation Act 2010, section 134A(2) of the Stamp Duties Consolidation Act 1999 and the application of subsection (4) to the Capital Acquisitions Tax Consolidation Act 2003, and |
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Stamp Duty Consolidation Act, 1999 |
“liability to tax or duty” means, as the case may be, a liability to tax (within the meaning of subsection (1) of this section and that subsection as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), a liability to tax within the meaning of section 116(1) of the Value-Added Tax Consolidation Act 2010 or a liability to duty within the meaning of section 134A(1) of the Stamp Duties Consolidation Act 1999; |
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Stamp Duty Consolidation Act, 1999 |
“penalty”, in relation to a person, means, as the case may be, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of this section, those subsections as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010 or any further penalty of the kind referred to in subsections (2) and (4) of section 134A of the Stamp Duties Consolidation Act 1999; |
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Stamp Duty Consolidation Act, 1999 |
(iv)in subsection (4) of section 134A of the Stamp Duties Consolidation Act 1999, the amount of which does not exceed the amount referred to in subsection (5)(b)(II)(A) of that section; |
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Stamp Duty Consolidation Act, 1999 |
(a) in relation to a penalty referred to in subsection (4), a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (4), and full particulars of all matters occasioning any liability to tax or duty that gives rise to a penalty referred to in section 116(4) of the Value-Added Tax Consolidation Act 2010, section 134A(2) of the Stamp Duties Consolidation Act 1999 and the application of subsection (4) to the Capital Acquisitions Tax Consolidation Act 2003, and |
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Stamp Duty Consolidation Act, 1999 |
“liability to tax or duty” means, as the case may be, a liability to tax (within the meaning of subsection (1) of this section and that subsection as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), a liability to tax within the meaning of section 116(1) of the Value-Added Tax Consolidation Act 2010 or a liability to duty within the meaning of section 134A(1) of the Stamp Duties Consolidation Act 1999; |
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Stamp Duty Consolidation Act, 1999 |
“penalty”, in relation to a person, means, as the case may be, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of this section, those subsections as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010 or any further penalty of the kind referred to in subsections (2) and (4) of section 134A of the Stamp Duties Consolidation Act 1999; |
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Stamp Duty Consolidation Act, 1999 |
(iv)in subsection (4) of section 134A of the Stamp Duties Consolidation Act 1999, the amount of which does not exceed the amount referred to in subsection (5)(b)(II)(A) of that section; |
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Taxes Consolidation Act, 1997 |
(3) Where any person deliberately fails to comply with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, that person shall be liable to a penalty. |
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Taxes Consolidation Act, 1997 |
(a) delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, |
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Taxes Consolidation Act, 1997 |
(6) Where any person carelessly but not deliberately fails to comply with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, that person shall be liable to a penalty. |
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Taxes Consolidation Act, 1997 |
(8) Where any person deliberately or carelessly furnishes, gives, produces or makes any incorrect return, information, certificate, document, record, statement, particulars, account or declaration of a kind mentioned in any of the provisions specified in column 2 or 3 of Schedule 29, that person shall be liable to— |
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Taxes Consolidation Act, 1997 |
and for the purposes of this subsection and of subsection (12) references in those subsections to tax payable shall be construed without regard to the definition of “income tax payable” in section 3. |
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Taxes Consolidation Act, 1997 |
“period” means a year of assessment
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Taxes Consolidation Act, 1997 |
“the standard” has the same meaning as in section 891F(2). |
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Taxes Consolidation Act, 1997 |
“period” means a year of assessment
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Taxes Consolidation Act, 1997 |
(10) Subject to section 1077D(2), proceedings or applications for the recovery of any penalty under this section shall not be out of time because they are commenced after the time allowed by section 1063. |
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Taxes Consolidation Act, 1997 |
(10) Subject to section 1077D(2), proceedings or applications for the recovery of any penalty under this section shall not be out of time because they are commenced after the time allowed by section 1063. |
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Value-Added Tax Consolidation Act 2010 |
(a) in relation to a penalty referred to in subsection (4), a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (4), and full particulars of all matters occasioning any liability to tax or duty that gives rise to a penalty referred to in section 116(4) of the Value-Added Tax Consolidation Act 2010, section 134A(2) of the Stamp Duties Consolidation Act 1999 and the application of subsection (4) to the Capital Acquisitions Tax Consolidation Act 2003, and |
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Value-Added Tax Consolidation Act 2010 |
“liability to tax or duty” means, as the case may be, a liability to tax (within the meaning of subsection (1) of this section and that subsection as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), a liability to tax within the meaning of section 116(1) of the Value-Added Tax Consolidation Act 2010 or a liability to duty within the meaning of section 134A(1) of the Stamp Duties Consolidation Act 1999; |
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Value-Added Tax Consolidation Act 2010 |
“penalty”, in relation to a person, means, as the case may be, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of this section, those subsections as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010 or any further penalty of the kind referred to in subsections (2) and (4) of section 134A of the Stamp Duties Consolidation Act 1999; |
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Value-Added Tax Consolidation Act 2010 |
(iii)in subsections (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010, the amount of which does not exceed the amount referred to in subsection (7)(b)(II)(A) of that section, and |
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Value-Added Tax Consolidation Act 2010 |
(a) in relation to a penalty referred to in subsection (4), a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (4), and full particulars of all matters occasioning any liability to tax or duty that gives rise to a penalty referred to in section 116(4) of the Value-Added Tax Consolidation Act 2010, section 134A(2) of the Stamp Duties Consolidation Act 1999 and the application of subsection (4) to the Capital Acquisitions Tax Consolidation Act 2003, and |
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Value-Added Tax Consolidation Act 2010 |
“liability to tax or duty” means, as the case may be, a liability to tax (within the meaning of subsection (1) of this section and that subsection as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), a liability to tax within the meaning of section 116(1) of the Value-Added Tax Consolidation Act 2010 or a liability to duty within the meaning of section 134A(1) of the Stamp Duties Consolidation Act 1999; |
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Value-Added Tax Consolidation Act 2010 |
“penalty”, in relation to a person, means, as the case may be, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of this section, those subsections as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010 or any further penalty of the kind referred to in subsections (2) and (4) of section 134A of the Stamp Duties Consolidation Act 1999; |
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Value-Added Tax Consolidation Act 2010 |
(iii)in subsections (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010, the amount of which does not exceed the amount referred to in subsection (7)(b)(II)(A) of that section, and |
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Links to Section 1077E (from within TaxSource Total) | ||
Act | Linked from | Context |
(ii) where the interim claim was made neither deliberately nor carelessly (within the meaning of section 1077E) and the individual, without unreasonable delay upon it coming to the individual’s notice that the claim is overstated, reduces the claim by such amount as is necessary to ensure it is no longer overstated, the tax repaid in respect of the excess claim shall carry interest as determined in accordance with section 1080(2) (c) as if a reference to the date when the tax became due and payable were a reference to the date the claim was reduced. |
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(c) Paragraph (b) shall not apply where an individual makes an interim claim in a return to which subsection (2) or (5), as the case may be, of section 1077E applies. |
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(b) where the interim claim was made neither deliberately nor carelessly (within the meaning of section 1077E) and the company, without unreasonable delay upon it coming to the company’s notice that the claim is overstated, reduces the claim by such amount as is necessary to ensure that it is no longer overstated, tax repaid in respect of the excess claim shall carry interest as determined in accordance with section 1080(2)(c) as if a reference to the date when the tax became due and payable were a reference to the date the claim was reduced. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(b) |
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Stamp Duty Consolidation Act, 1999 |
(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(b) Without prejudice to the generality of clause (a),
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Taxes Consolidation Act, 1997 |
(4) In proceedings for the recovery of a penalty incurred
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Taxes Consolidation Act, 1997 |
(3) Where the person mentioned in section 1053 or, as appropriate, section 1077E or 1077F is a body of persons the secretary shall be liable to a separate penalty of €1,500 or, in the case of deliberate behaviour, €3,000. |
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Taxes Consolidation Act, 1997 |
(5) Subsection (3) of section 1053 and, as appropriate, subsection (9) of section 1077E or subsection (12) of section 1077F, shall apply for the purposes of this section as each of those subsections apply for the purposes of section 1053 and, as appropriate,
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Taxes Consolidation Act, 1997 |
(5) Subsection (3) of section 1053 and, as appropriate, subsection (9) of section 1077E or subsection (12) of section 1077F, shall apply for the purposes of this section as each of those subsections apply for the purposes of section 1053 and, as appropriate,
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Taxes Consolidation Act, 1997 |
(1) Without prejudice to the generality of section 913(1), Chapter 1 and Chapter 3B of this Part shall, subject to any necessary modifications, apply in relation to capital gains
tax, and
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Taxes Consolidation Act, 1997 |
(9)Sections 530U, 987(4), 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E or subsections (12) and (16) of section 1077F, as appropriate, sections 1068 and 1069, section 115(9), and subsection (16) of section 116 or subsection (16) of section 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act 1983, the purposes of those sections as so applied. |
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Taxes Consolidation Act, 1997 |
(i)(I) subject to clause (II), where a person deliberately delivers an incorrect return of income as set out in section 1077E(2) or carelessly delivers an incorrect return of income as set out in section 1077E(5) or deliberately or carelessly delivers an incorrect return of income as set out in section 1077F(2), as appropriate, on or before the specified return date for the chargeable period, the person shall be deemed to have failed to deliver the return of income on or before that date unless the error in the return of income is remedied on or before that date, |
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Taxes Consolidation Act, 1997 |
(i)(I) subject to clause (II), where a person deliberately delivers an incorrect return of income as set out in section 1077E(2) or carelessly delivers an incorrect return of income as set out in section 1077E(5) or deliberately or carelessly delivers an incorrect return of income as set out in section 1077F(2), as appropriate, on or before the specified return date for the chargeable period, the person shall be deemed to have failed to deliver the return of income on or before that date unless the error in the return of income is remedied on or before that date, |
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Taxes Consolidation Act, 1997 |
(A) deliberately delivers an incorrect return of income as set out in section 1077E(2) or carelessly delivers an incorrect return of income as set out in section 1077E(5) or deliberately or carelessly delivers an incorrect return of income as set out in section 1077F(2), as appropriate, on or before the specified return date for the chargeable period, and |
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Taxes Consolidation Act, 1997 |
(A) deliberately delivers an incorrect return of income as set out in section 1077E(2) or carelessly delivers an incorrect return of income as set out in section 1077E(5) or deliberately or carelessly delivers an incorrect return of income as set out in section 1077F(2), as appropriate, on or before the specified return date for the chargeable period, and |
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Taxes Consolidation Act, 1997 |
(a) the Revenue Commissioners are satisfied that, before any investigation or inquiry had been started by them or by any of their officers into any matter occasioning a liability referred to in those paragraphs, the person had voluntarily furnished to them a qualifying disclosure (within the meaning of section 1077E, section 116 of the Value-Added Tax Consolidation Act 2010 or section 134A of the Stamp Duties Consolidation Act 1999, as the case may be) in relation to and full particulars of that matter, |
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Taxes Consolidation Act, 1997 |
(i) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 1077E, |
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Taxes Consolidation Act, 1997 |
“qualifying disclosure” has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, section 99B or 99C, as appropriate, of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999; |
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Taxes Consolidation Act, 1997 |
(i) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 1077E, or subsection (3) or (5), as the case may be, of section 1077F, |
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Taxes Consolidation Act, 1997 |
(ii) where the interim claim was made neither deliberately nor carelessly (within the meaning of
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Taxes Consolidation Act, 1997 |
(c) Paragraph (b) shall not apply where an individual makes an interim claim in a return to which
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Taxes Consolidation Act, 1997 |
(b) where the interim claim was made neither deliberately nor carelessly (within the meaning of
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Taxes Consolidation Act, 1997 |
(b) Any claim in respect of a specified amount shall be deemed for the purposes of
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Taxes Consolidation Act, 1997 |
(iv)for the purposes of subsection (19),
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Taxes Consolidation Act, 1997 |
(ii)where the invalid claim or overclaim, as the case may be, was made neither deliberately nor carelessly (within the meaning
of
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Taxes Consolidation Act, 1997 |
(19)Any claim made under this section shall be deemed for the purposes of
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Taxes Consolidation Act, 1997 |
(19)Any claim made under this section shall be deemed for the purposes of
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Taxes Consolidation Act, 1997 |
(iv) for the purposes of subsection (14),
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Taxes Consolidation Act, 1997 |
(ii) where the invalid claim or overclaim, as the case may be, was made neither deliberately nor carelessly (within the meaning
of
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Taxes Consolidation Act, 1997 |
(14) Any claim made under this section shall be deemed for the purposes of
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Taxes Consolidation Act, 1997 |
(14) Any claim made under this section shall be deemed for the purposes of
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Taxes Consolidation Act, 1997 |
(1) |
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Taxes Consolidation Act, 1997 |
(a) in
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Taxes Consolidation Act, 1997 |
(b) for the purposes of
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Taxes Consolidation Act, 1997 |
(i) 25 per cent of the amount referred to in subsections (1) and (3) of section 508U shall be treated as an amount calculated under
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Taxes Consolidation Act, 1997 |
(ii) where an assessment is made pursuant to section 508W(1)(a)(i), the amount calculated in accordance with
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Taxes Consolidation Act, 1997 |
(c) |
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Taxes Consolidation Act, 1997 |
(1) In proceedings for the recovery of a penalty under section 530F or the recovery of a penalty under section 1052, 1054 or, as appropriate, section 1077E or 1077F in relation to matters arising under this Chapter— |
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Taxes Consolidation Act, 1997 |
(16) Section 987(4), subsection (4) of section 1052 (other than as that subsection applies in relation to proceedings for the recovery of a penalty in relation to a return referred
to in sections 879 and 880),
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Taxes Consolidation Act, 1997 |
(7) |
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Taxes Consolidation Act, 1997 |
(b)(i) Any claim in respect of a specified amount
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Taxes Consolidation Act, 1997 |
(b)(i) Any claim in respect of a specified amount
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Taxes Consolidation Act, 1997 |
(ii) |
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Taxes Consolidation Act, 1997 |
(ii) |
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Taxes Consolidation Act, 1997 |
(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement
or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under
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Taxes Consolidation Act, 1997 |
(b) Where the conditions set out in paragraph (c) are met, a transfer pricing adjustment shall not be taken into account in determining whether a penalty referred to in
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Taxes Consolidation Act, 1997 |
(8) This section is without prejudice to the operation of section 1077E or 1077F, as appropriate. |
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Value-Added Tax Consolidation Act 2010 |
(I) a penalty referred to in section 1077E(4) of the Taxes Consolidation Act 1997, |
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Value-Added Tax Consolidation Act 2010 |
(III) the application of section 1077E(4) of the Taxes Consolidation Act 1997 to the Capital Acquisitions Tax Consolidation Act 2003, |
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Value-Added Tax Consolidation Act 2010 |
(15A)(a) In this subsection the expressions “liability to tax or duty”, “offshore matters”, “penalty” and “specified penalty” have the same meanings as in section 1077E(15A)(a) (inserted by section 56(1) of the Finance Act 2016) of the Taxes Consolidation Act 1997. |