Links from Section 28C | ||
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Act | Linked to | Context |
2020/en/act/pub/0002/sec0028.html |
unresolved |
28C. Covid-19: special warehousing and interest (relevant tax due under section 28(9)) |
2020/en/act/pub/0002/sec0028.html |
unresolved |
“Covid-19 relevant tax” means relevant tax, as referred to in subsection (10) of section 28, due and payable during Period 1 in accordance with that subsection; |
2020/en/act/pub/0002/sec0028.html |
unresolved |
(5) Where this section applies to an employer, section 28(13) shall not apply to the employer’s liability in respect of Covid-19 relevant tax. |
2020/en/act/pub/0002/sec0028B.html |
unresolved |
(b)section 28B, |
Capital Acquisitions Tax Consolidation Act, 2003 |
(c) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act, |
|
Customs Act 2015 |
(f) the Customs Act 2015 and the enactments amending or extending that Act, |
|
Finance (Local Property Tax) Act 2012 |
(e) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act, |
|
Stamp Duty Consolidation Act, 1999 |
(b) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act, |
|
Taxes Consolidation Act, 1997 |
(a)section 485 of the Taxes Consolidation Act 1997, |
|
Taxes Consolidation Act, 1997 |
“inspector of taxes” means an inspector of taxes appointed under section 852 of the Taxes Consolidation Act 1997; |
|
Taxes Consolidation Act, 1997 |
(10) Section 960E(2) of the Taxes Consolidation Act 1997 shall not apply in respect of Covid-19 relevant tax where the employer concerned complies with the employer’s requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part. |
|
Taxes Consolidation Act, 1997 |
(4) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990 of the Taxes Consolidation Act 1997, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer— |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(a) Parts 18C and 18D, of the Taxes Consolidation Act 1997 |
|
Taxes Consolidation Act, 1997 |
(a)section 485 of the Taxes Consolidation Act 1997, |
|
Taxes Consolidation Act, 1997 |
“inspector of taxes” means an inspector of taxes appointed under section 852 of the Taxes Consolidation Act 1997; |
|
Taxes Consolidation Act, 1997 |
(b) who complies with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, and |
|
Taxes Consolidation Act, 1997 |
(4) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990 of the Taxes Consolidation Act 1997, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer— |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(10) Section 960E(2) of the Taxes Consolidation Act 1997 shall not apply in respect of Covid-19 relevant tax where the employer concerned complies with the employer’s requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part. |
|
Taxes Consolidation Act, 1997 |
(10) Section 960E(2) of the Taxes Consolidation Act 1997 shall not apply in respect of Covid-19 relevant tax where the employer concerned complies with the employer’s requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part. |
|
Value-Added Tax Consolidation Act 2010 |
(d) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act, |
|
Links to Section 28C (from within TaxSource Total) | ||
Act | Linked from | Context |
“the Acts” has the same meaning as it has in section 28C; |