Links from Section 4 | ||
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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 accountable person’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 |
(d) 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 accountable person’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 accountable person’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 |
(c) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act, |
|
Taxes Consolidation Act, 1997 |
(h) the Tax Acts, within the meaning of section 1 of the Taxes Consolidation Act 1997, |
|
Taxes Consolidation Act, 1997 |
(13)Section 960E(2) of the Taxes Consolidation Act 1997 shall not apply in respect of Covid-19 liabilities where the accountable person concerned complies with the requirements to furnish returns under Chapter 3 of Part 9. |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(b) Parts 18C and 18D of the Taxes Consolidation Act 1997, |
|
Taxes Consolidation Act, 1997 |
(h) the Tax Acts, within the meaning of section 1 of the Taxes Consolidation Act 1997, |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(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). |
|
Taxes Consolidation Act, 1997 |
(13)Section 960E(2) of the Taxes Consolidation Act 1997 shall not apply in respect of Covid-19 liabilities where the accountable person concerned complies with the requirements to furnish returns under Chapter 3 of Part 9. |
|
Value-Added Tax Consolidation Act 2010 |
(a) is an authorised person for the purposes of section 77, and |
|
Value-Added Tax Consolidation Act 2010 |
(5) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 111, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an accountable person is unable to pay all or part of the accountable person’s Covid-19 liabilities. |
|
Value-Added Tax Consolidation Act 2010 |
(6) Where this section applies to an accountable person, section 114 shall not apply to the accountable person’s Covid-19 liabilities. |
|
Value-Added Tax Consolidation Act 2010 |
The Act of 2010 is amended by inserting the following section after section 114A: |
|
Links to Section 4 (from within TaxSource Total) | ||
None |