Links from Section 3 | ||
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Act | Linked to | Context |
2012/en/act/pub/0052/LPTA12.html |
unresolved |
(e) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act, |
2020/en/act/pub/0002/COVIDA20.html |
unresolved |
“Covid-19” has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020; |
31A |
(a) the day on which the employer’s business ceased to be subject to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, and |
|
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, |
|
Health Act 1947 |
(a) the day on which the employer’s business ceased to be subject to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, and |
|
sections 5 |
(a) the day on which the employer’s business ceased to be subject to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, and |
|
Stamp Duty Consolidation Act, 1999 |
(b) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act, |
|
Taxes Consolidation Act, 1997 |
(13)Section 960E(2) shall not apply in respect of Covid-19 liabilities where the employer concerned complies with the employer’s requirements to file returns under this Chapter. |
|
Taxes Consolidation Act, 1997 |
(14)Where the Collector-General has, under section 985G(7), varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities quarterly, liabilities in respect of— |
|
Taxes Consolidation Act, 1997 |
(a) the Collector-General has, under section 985G(7), varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities annually, and |
|
Taxes Consolidation Act, 1997 |
(5) An inspector, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer is unable to pay all or part of the employer’s Covid-19 liabilities. |
|
Taxes Consolidation Act, 1997 |
(6) Where this section applies to an employer, section 991 shall not apply to the employer’s Covid-19 liabilities. |
|
Taxes Consolidation Act, 1997 |
The Act of 1997 is amended by inserting the following section after section 991A: |
|
Taxes Consolidation Act, 1997 |
(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 |
(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 |
(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 |
(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 |
(d) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act, |
|
Value-Added Tax Consolidation Act 2010 |
“taxable period” has the same meaning as it has in the Value-Added Tax Consolidation Act 2010. |
|
Links to Section 3 (from within TaxSource Total) | ||
None |