| Links from Section 111AAK | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(3) A UTPR return and UTPR self-assessment may be amended in accordance with section 959V, as applied by section 111AAT. |
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Taxes Consolidation Act, 1997 |
(3) A UTPR return and UTPR self-assessment may be amended in accordance with section 959V, as applied by section 111AAT. |
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| Links to Section 111AAK (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
“UTPR return” has the meaning assigned to it in section 111AAK; |
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Taxes Consolidation Act, 1997 |
(1) For the purposes of this Chapter, a ‘UTPR group’ for a fiscal year shall comprise all of the constituent entities of an MNE group that would, in the absence of subsection (2), be required, in accordance with section 111AAK, to prepare and deliver to the Revenue Commissioners a UTPR return for the fiscal year (in this Chapter referred to as the ‘relevant UTPR members’), where all such relevant UTPR members— |
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Taxes Consolidation Act, 1997 |
(a)section 111AAK shall not apply to the other relevant UTPR members other than the UTPR group filer (in this subsection referred to as ‘the other relevant UTPR members’) for the fiscal year, |
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