No 39 of 1997, Section 1094, Link Report

Links from Section 1094
Act	Linked to	Context
2012/en/act/pub/0052/index.html	unresolved	(f) the Finance (Local Property Tax) Act 2012;
Auctioneers and House Agents Act, 1947	index.html	“beneficial holder of a licence” means the person who conducts the activities under the licence and, in relation to a licence issued under the Auctioneers and House Agents Act, 1947, includes the authorised individual referred to in section 8(4), or the nominated individual referred to in section 9(1), of that Act;
Auctioneers and House Agents Act, 1947	index.html	(e) the proviso (inserted by section 79(4)(a) of the Finance Act, 1993) to subsection (1) of section 8 of the Auctioneers and House Agents Act, 1947,
Auctioneers and House Agents Act, 1947	index.html	(f) the proviso (inserted by section 79(4)(b) of the Finance Act, 1993) to subsection (1) of section 9 of the Auctioneers and House Agents Act, 1947 (an auction permit under that section being deemed for the purposes of this section to be a licence),
Auctioneers and House Agents Act, 1947	index.html	(g) the proviso (inserted by section 79(4)(c) of the Finance Act, 1993) to subsection (1) of section 10 of the Auctioneers and House Agents Act, 1947,
Auctioneers and House Agents Act, 1947	sec0008.html	“beneficial holder of a licence” means the person who conducts the activities under the licence and, in relation to a licence issued under the Auctioneers and House Agents Act, 1947, includes the authorised individual referred to in section 8(4), or the nominated individual referred to in section 9(1), of that Act;
Auctioneers and House Agents Act, 1947	sec0008.html	(e) the proviso (inserted by section 79(4)(a) of the Finance Act, 1993) to subsection (1) of section 8 of the Auctioneers and House Agents Act, 1947,
Auctioneers and House Agents Act, 1947	sec0009.html	“beneficial holder of a licence” means the person who conducts the activities under the licence and, in relation to a licence issued under the Auctioneers and House Agents Act, 1947, includes the authorised individual referred to in section 8(4), or the nominated individual referred to in section 9(1), of that Act;
Auctioneers and House Agents Act, 1947	sec0009.html	(f) the proviso (inserted by section 79(4)(b) of the Finance Act, 1993) to subsection (1) of section 9 of the Auctioneers and House Agents Act, 1947 (an auction permit under that section being deemed for the purposes of this section to be a licence),
Auctioneers and House Agents Act, 1947	sec0010.html	(g) the proviso (inserted by section 79(4)(c) of the Finance Act, 1993) to subsection (1) of section 10 of the Auctioneers and House Agents Act, 1947,
Betting Act, 1931	index.html	(c) section 7 (3), 7B(3) or 7C(3) of the Betting Act 1931
Betting Act, 1931	sec0007.html#sec7	(c) section 7 (3), 7B(3) or 7C(3) of the Betting Act 1931
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(h) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
Consumer Credit Act, 1995	index.html	(j) section 93, 116 or 144 of the Consumer Credit Act, 1995; ,
Consumer Credit Act, 1995	sec0093.html	(j) section 93, 116 or 144 of the Consumer Credit Act, 1995; ,
Consumer Credit Act, 1995	sec0116.html	(j) section 93, 116 or 144 of the Consumer Credit Act, 1995; ,
Consumer Credit Act, 1995	sec0144.html	(j) section 93, 116 or 144 of the Consumer Credit Act, 1995; ,
Finance Act, 1992	index.html	(a) the proviso (inserted by section 156 of the Finance Act, 1992) to section 49(1) of the Finance (1909-1910) Act, 1910,
Finance Act, 1992	index.html	(m) subsection (3) (inserted by the Finance Act, 2002) of section 122 of the Finance Act, ~~1992~~ ~~, and~~ 1992,
Finance Act, 1992	index.html	(m) subsection (3) (inserted by the Finance Act, 2002) of section 122 of the Finance Act, ~~1992~~ ~~, and~~ 1992,
Finance Act, 1992	sec0122.html	(m) subsection (3) (inserted by the Finance Act, 2002) of section 122 of the Finance Act, ~~1992~~ ~~, and~~ 1992,
Finance Act, 1992	sec0156.html	(a) the proviso (inserted by section 156 of the Finance Act, 1992) to section 49(1) of the Finance (1909-1910) Act, 1910,
Finance Act, 1993	index.html	(b) the further proviso (inserted by section 79(1) of the Finance Act, 1993) to section 49(1) of the Finance (1909-1910) Act, 1910,
Finance Act, 1993	index.html	(d) the proviso (inserted by section 79(3) of the Finance Act, 1993) to section 19 of the Gaming and Lotteries Act, 1956,
Finance Act, 1993	index.html	(e) the proviso (inserted by section 79(4)(a) of the Finance Act, 1993) to subsection (1) of section 8 of the Auctioneers and House Agents Act, 1947,
Finance Act, 1993	index.html	(f) the proviso (inserted by section 79(4)(b) of the Finance Act, 1993) to subsection (1) of section 9 of the Auctioneers and House Agents Act, 1947 (an auction permit under that section being deemed for the purposes of this section to be a licence),
Finance Act, 1993	index.html	(g) the proviso (inserted by section 79(4)(c) of the Finance Act, 1993) to subsection (1) of section 10 of the Auctioneers and House Agents Act, 1947,
Finance Act, 1993	sec0079.html	(b) the further proviso (inserted by section 79(1) of the Finance Act, 1993) to section 49(1) of the Finance (1909-1910) Act, 1910,
Finance Act, 1993	sec0079.html	(d) the proviso (inserted by section 79(3) of the Finance Act, 1993) to section 19 of the Gaming and Lotteries Act, 1956,
Finance Act, 1993	sec0079.html	(e) the proviso (inserted by section 79(4)(a) of the Finance Act, 1993) to subsection (1) of section 8 of the Auctioneers and House Agents Act, 1947,
Finance Act, 1993	sec0079.html	(f) the proviso (inserted by section 79(4)(b) of the Finance Act, 1993) to subsection (1) of section 9 of the Auctioneers and House Agents Act, 1947 (an auction permit under that section being deemed for the purposes of this section to be a licence),
Finance Act, 1993	sec0079.html	(g) the proviso (inserted by section 79(4)(c) of the Finance Act, 1993) to subsection (1) of section 10 of the Auctioneers and House Agents Act, 1947,
Finance Act, 1999	index.html	(h) section 101 of the Finance Act, 1999; ,
Finance Act, 1999	sec0101.html	(h) section 101 of the Finance Act, 1999; ,
Finance Act, 2000	index.html	(k)subsection (2A) (inserted by section 106 of the Finance Act, 2000) of section 62 of the National Cultural Institutions Act, 1997; ,
Finance Act, 2000	sec0106.html	(k)subsection (2A) (inserted by section 106 of the Finance Act, 2000) of section 62 of the National Cultural Institutions Act, 1997; ,
Finance Act, 2001	index.html	(l) subsection (1A) (inserted by section 172 of the Finance Act, 2001) of section 2 of the Intoxicating Liquor (National Concert Hall) Act, 1983; ,
Finance Act, 2001	sec0172.html	(l) subsection (1A) (inserted by section 172 of the Finance Act, 2001) of section 2 of the Intoxicating Liquor (National Concert Hall) Act, 1983; ,
Finance Act, 2002	index.html	(m) subsection (3) (inserted by the Finance Act, 2002) of section 122 of the Finance Act, ~~1992~~ ~~, and~~ 1992,
Finance Act, 2002	index.html	(n) subsection (1A) (inserted by the Finance Act, 2002) of the Finance (1909-10) Act, ~~1910;~~ ~~1910, and~~ 1910,
Gaming and Lotteries Act, 1956	index.html	(d) the proviso (inserted by section 79(3) of the Finance Act, 1993) to section 19 of the Gaming and Lotteries Act, 1956,
Gaming and Lotteries Act, 1956	sec0019.html	(d) the proviso (inserted by section 79(3) of the Finance Act, 1993) to section 19 of the Gaming and Lotteries Act, 1956,
Intoxicating Liquor (National Concert Hall) Act, 1983	index.html	(l) subsection (1A) (inserted by section 172 of the Finance Act, 2001) of section 2 of the Intoxicating Liquor (National Concert Hall) Act, 1983; ,
Intoxicating Liquor (National Concert Hall) Act, 1983	sec0002.html	(l) subsection (1A) (inserted by section 172 of the Finance Act, 2001) of section 2 of the Intoxicating Liquor (National Concert Hall) Act, 1983; ,
Intoxicating Liquor (National Conference Centre) Act 2010	Intoxicating Liquor (National Conference Centre) Act 2010	(p) section 1 of the Intoxicating Liquor (National Conference Centre) Act 2010;
Intoxicating Liquor Act 2003	index.html	(o) section 21 of the Intoxicating Liquor Act~~2003;~~ 2003, and
Intoxicating Liquor Act 2003	index.html	(o) section 21 of the Intoxicating Liquor Act~~2003;~~ 2003, and
Intoxicating Liquor Act 2003	sec0021.html	(o) section 21 of the Intoxicating Liquor Act~~2003;~~ 2003, and
Intoxicating Liquor Act, 1960	index.html	(a) the first-mentioned person will be the beneficial holder of a licence due to commence on a specified date on foot of a certificate granted or to be granted under section 2(1) (as amended by section 23 of the Intoxicating Liquor Act, 1960) of the Licensing (Ireland) Act, 1902,
Intoxicating Liquor Act, 1960	sec0023.html	(a) the first-mentioned person will be the beneficial holder of a licence due to commence on a specified date on foot of a certificate granted or to be granted under section 2(1) (as amended by section 23 of the Intoxicating Liquor Act, 1960) of the Licensing (Ireland) Act, 1902,
National Cultural Institutions Act, 1997	index.html	(k)subsection (2A) (inserted by section 106 of the Finance Act, 2000) of section 62 of the National Cultural Institutions Act, 1997; ,
National Cultural Institutions Act, 1997	sec0062.html	(k)subsection (2A) (inserted by section 106 of the Finance Act, 2000) of section 62 of the National Cultural Institutions Act, 1997; ,
section 1	section 1	(p) section 1 of the Intoxicating Liquor (National Conference Centre) Act 2010;
Social Welfare Consolidation Act 2005	index.html	“PPS number” in relation to an individual, means the individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;
Social Welfare Consolidation Act 2005	sec0262.html	“PPS number” in relation to an individual, means the individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;
Taxes Consolidation Act, 1997	sec0010.html	(a) the second-mentioned person is a company connected (within the meaning of section 10 as it applies for the purposes of the Tax Acts) with the first-mentioned person or would have been such a company but for the fact that the company has been wound up or dissolved without being wound up,
Taxes Consolidation Act, 1997	sec0010.html	directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 50 per cent of the ordinary share capital of the company, or
Taxes Consolidation Act, 1997	sec0010.html	directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 50 per cent of the ordinary share capital of the company,
Taxes Consolidation Act, 1997	sec0949I.html	(7)(a)Subject to paragraph (b), a person aggrieved by a decision made in respect of that person to refuse an application for, or to rescind, as the case may be, a tax clearance certificate may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.
Value-Added Tax Consolidation Act 2010	sec0065.html	(ii) the registration number assigned to that person under section 65 of the Value-Added Tax Consolidation Act 2010;
Value-Added Tax Consolidation Act 2010	VATCA10.html	(ii) the registration number assigned to that person under section 65 of the Value-Added Tax Consolidation Act 2010;
Links to Section 1094 (from within TaxSource Total)
Act	Linked from	Context
	sec0028C.html	(9) Where an employer has complied with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, the failure of the employer to pay Covid-19 relevant tax shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).
	sec0028C.html	(9) Where an employer has complied with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, the failure of the employer to pay Covid-19 relevant tax shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).
	sec0028D.html	(9) Where an employer has complied with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, the failure of the employer to pay Covid-19 relevant tax shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).
	sec0028D.html	(9) Where an employer has complied with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, the failure of the employer to pay Covid-19 relevant tax shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).
	sec0003.html	(12) Where an employer has complied with the requirements to file returns under this Chapter, the failure of the employer to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).
	sec0003.html	(12) Where an employer has complied with the requirements to file returns under this Chapter, the failure of the employer to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).
	sec0004.html	(12) Where an accountable person has complied with the requirements to file returns under Chapter 3 of Part 9, the failure of the accountable person to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the accountable person by the Acts (within the meaning of section 1094 or 1095 of the Taxes Consolidation Act 1997, as the case may be).
	sec0004.html	(12) Where an accountable person has complied with the requirements to file returns under Chapter 3 of Part 9, the failure of the accountable person to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the accountable person by the Acts (within the meaning of section 1094 or 1095 of the Taxes Consolidation Act 1997, as the case may be).
	sec0040.html	(5) Part 48 of the Act of 1997 is amended in section 1094 by substituting the following for subsection (7):
	sec0007.html	(e) the service provider’s tax clearance access number (within the meaning of section 1094);
Stamp Duty Consolidation Act, 1999	sec0091A.html	(ii) may issue a floor area compliance certificate in respect of a dwellinghouse or apartment to a person where that Minister is satisfied, on the basis of information provided to that Minister by the person, or by a person on behalf of the person, that the person is registered for value-added tax and is the holder of a current certificate of authorisation within the meaning of section 530(1) of the Taxes Consolidation Act 1997 or a current tax clearance certificate within the meaning of section 1094(1) or section 1095(1) of the Taxes Consolidation Act 1997,
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	section 1094
Taxes Consolidation Act, 1997	sec1080B.html	(17) Where a relevant person has complied with the requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable, the failure of the relevant person to pay Covid-19 income tax shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the relevant person by the Acts (within the meaning of section 1094 or 1095, as the case may be).
Taxes Consolidation Act, 1997	sec1080B.html	(17) Where a relevant person has complied with the requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable, the failure of the relevant person to pay Covid-19 income tax shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the relevant person by the Acts (within the meaning of section 1094 or 1095, as the case may be).
Taxes Consolidation Act, 1997	sec1095.html	“licence” has the same meaning as in section 1094;
Taxes Consolidation Act, 1997	sec1095.html	(6) Subsections (5)to (9) to (8) of section 1094 shall apply to an application for a tax clearance certificate under this section as they apply to an application for a tax clearance certificate under that section.
Taxes Consolidation Act, 1997	sec1104.html	(3) Sections 7, 811, 858, 859, 872(1), 887, 905, 906, 910 and 912, subsections (2) and (3) of ~~section 928~~ section 959G, and sections 1001, 1002, 1006, 1078, 1079, 1086, 1086A, 1093, 1094 and 1095 (in so far as relating to value-added tax) shall be construed together with the Value-Added Tax Consolidation Act 2010.
Taxes Consolidation Act, 1997	sec0478A.html	(e) the service provider’s tax clearance access number (within the meaning of section 1094);
Taxes Consolidation Act, 1997	sec0847A.html	(b) Subsections (5) to (9) of section 1094 shall apply to an application for a tax clearance certificate under this subsection as they apply to an application for a tax clearance certificate under that section.
Taxes Consolidation Act, 1997	sec0980.html	(ii) a tax clearance certificate (within the meaning of section 1094) issued for the purposes of that section, the period of validity of which has not expired,
Taxes Consolidation Act, 1997	sec0991B.html	(12) Where an employer has complied with the requirements to file returns under this Chapter, the failure of the employer to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).
Taxes Consolidation Act, 1997	sec0991B.html	(12) Where an employer has complied with the requirements to file returns under this Chapter, the failure of the employer to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).
Value-Added Tax Consolidation Act 2010	sec0114B.html	(12) Where an accountable person has complied with the requirements to file returns under Chapter 3 of Part 9, the failure of the accountable person to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the accountable person by the Acts (within the meaning of section 1094 or 1095 of the Taxes Consolidation Act 1997, as the case may be).
Value-Added Tax Consolidation Act 2010	sec0114B.html	(12) Where an accountable person has complied with the requirements to file returns under Chapter 3 of Part 9, the failure of the accountable person to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the accountable person by the Acts (within the meaning of section 1094 or 1095 of the Taxes Consolidation Act 1997, as the case may be).