No 39 of 1997, Section 111AAB, Link Report

Links from Section 111AAB
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0111AO.html	(b) a joint venture or a joint venture affiliate in respect of which sections 111E to 111J apply to an entity with respect to its allocable share of the top-up tax of that joint venture or joint venture affiliate for a fiscal year in accordance with section 111AO(3), or would apply if that entity was located in the State, or
Taxes Consolidation Act, 1997	sec0111C.html	(a) a constituent entity to which this Part applies in accordance with section 111C,
Taxes Consolidation Act, 1997	sec0111C.html	(ii) is not an excluded entity by virtue of section 111C(2),
Taxes Consolidation Act, 1997	sec0111D.html	(1) An entity or permanent establishment shall be a qualifying entity for a fiscal year, or an accounting period where paragraph (c) applies, if it is located in the State in accordance with section 111D, or would be if it was a constituent entity, and it is—
Taxes Consolidation Act, 1997	sec0111E.html	(b) a joint venture or a joint venture affiliate in respect of which sections 111E to 111J apply to an entity with respect to its allocable share of the top-up tax of that joint venture or joint venture affiliate for a fiscal year in accordance with section 111AO(3), or would apply if that entity was located in the State, or
Taxes Consolidation Act, 1997	sec0111J.html	(b) a joint venture or a joint venture affiliate in respect of which sections 111E to 111J apply to an entity with respect to its allocable share of the top-up tax of that joint venture or joint venture affiliate for a fiscal year in accordance with section 111AO(3), or would apply if that entity was located in the State, or
Links to Section 111AAB (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0111A.html	“qualifying entity” shall be construed in accordance with section 111AAB;
Taxes Consolidation Act, 1997	sec0111AAA.html	“qualifying entity” shall be construed in accordance with section 111AAB;
Taxes Consolidation Act, 1997	sec0111AAC.html	(1) Subject to section 111AAO, a qualifying entity within the meaning of paragraphs (a) and (b) of section 111AAB(1) shall be chargeable to domestic top-up tax in respect of a fiscal year.
Taxes Consolidation Act, 1997	sec0111AAC.html	(2) A qualifying entity within the meaning of section 111AAB(1)(c) shall be chargeable to domestic top-up tax in respect of an accounting period.
Taxes Consolidation Act, 1997	sec0111AAD.html	(a) the qualifying entity is an entity within the meaning of section 111AAB(1)(c), or
Taxes Consolidation Act, 1997	sec0111AAD.html	(3) For the purposes of subsection (1), this Part has effect for domestic purposes in respect of a qualifying entity within the meaning of section 111AAB(1)(c) as if—
Taxes Consolidation Act, 1997	sec0111AAD.html	(c) the qualifying entity is an entity within the meaning of section 111AAB(1)(c), in the first 5 years, starting from the first day of the accounting period in which entity falls within the scope of this Part for the first time.’.
Taxes Consolidation Act, 1997	sec0111AAE.html	(a) within the meaning of paragraph (a) or (b), as the case may be, of section 111AAB(1) for fiscal years beginning on or after 31 December 2023, and
Taxes Consolidation Act, 1997	sec0111AAE.html	(b) within the meaning of paragraph (c) of section 111AAB(1) for accounting periods beginning on or after 31 December 2023.
Taxes Consolidation Act, 1997	sec0111AAF.html	“qualifying entity” has the meaning assigned to it in section 111AAB;
Taxes Consolidation Act, 1997	sec0111AAF.html	(4) For the purposes of this Chapter a reference to ‘fiscal year’ shall be construed as including a reference to an accounting period in respect of an entity to which section 111AAB(1)(c) applies.
Taxes Consolidation Act, 1997	sec0111AAI.html	(8) A qualifying entity within the meaning of section 111AAB(1)(c) for an accounting period shall prepare and deliver to the Revenue Commissioners a correct and complete top-up tax information return, in respect of that entity for the accounting period, on or before the specified return date.
Taxes Consolidation Act, 1997	sec0111K.html	(4) Where an amount of domestic top-up tax in respect of a qualifying entity (within the meaning of paragraph (a) or (b), as the case may be, of section 111AAB(1)) for a fiscal year has not been paid to and collected by the Collector-General within 4 fiscal years following the fiscal year in which it was due, that amount of domestic top-up tax shall no longer be due and payable to the Revenue Commissioners.