No 39 of 1997, Section 205C, Link Report

Links from Section 205C
Act	Linked to	Context
Act of 2019	Act of 2019	“appropriate person” has the same meaning as it has in section 2 of the Act of 2019;
Act of 2019	Act of 2019	(b) a payment made pursuant to the Act of 2019;
Act of 2019	Act of 2019	“relevant woman” has the same meaning as it has in section 2 of the Act of 2019.
CervicalCheck Tribunal Act 2019	CervicalCheck Tribunal Act 2019	“Act of 2019” means the CervicalCheck Tribunal Act 2019;
section 2	section 2	“appropriate person” has the same meaning as it has in section 2 of the Act of 2019;
section 2	section 2	“relevant woman” has the same meaning as it has in section 2 of the Act of 2019.
Taxes Consolidation Act, 1997	sec0059.html	(b) arises to a relevant woman from the investment in whole or in part of a relevant payment or of the income derived from such a payment, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,
Taxes Consolidation Act, 1997	sec0745.html	(b) arises to a relevant woman from the investment in whole or in part of a relevant payment or of the income derived from such a payment, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,
Taxes Consolidation Act, 1997	sec0747E.html	(b) arises to a relevant woman from the investment in whole or in part of a relevant payment or of the income derived from such a payment, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,
Taxes Consolidation Act, 1997	sec0865.html	(5)(a) Notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made, where this section applies for any of the years of assessment 2008 to 2020 (both years inclusive) the appropriate person shall, on the making of a claim in that behalf, on or before 31 December 2025, be entitled to claim repayment of any amount in respect of income or gains to which this section applies.
Taxes Consolidation Act, 1997	sec0865.html	(b)Section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of a claim made under this section where a valid claim for a repayment of tax (within the meaning of section 865(1)(b)) has been made.
Taxes Consolidation Act, 1997	sec0865.html	(b)Section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of a claim made under this section where a valid claim for a repayment of tax (within the meaning of section 865(1)(b)) has been made.
Links to Section 205C (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0256.html	(a) income referred to in section 205A(2), income that consists of a payment made to a relevant person (within the meaning of section 205B(1)) under section 32(1)(a) of the Mother and Baby Institutions Payment Scheme Act 2023 or income referred to in section 205C(2)(b), and
Taxes Consolidation Act, 1997	sec0256.html	(b) gains referred to in section 205A(3), 205B(3) or 205C(3);
Taxes Consolidation Act, 1997	sec0267.html	(3) Where in any year of assessment (in this subsection referred to as “the relevant year”) the total income of a relevant person includes any relevant interest or would, but for the provisions of ~~section 189(2), ~~section 189A(3)~~ section 189A(4) or section 192(2)~~ section 189(2), section 189A(4), ~~section 192(2) or section 205A(2)~~ section 192(2), ~~section 205A(2) or section 205B(2)~~ section 205A(2), 205B(2) or 205C(2) , have included relevant interest, and apart from section 261(b) the relevant person would be entitled to repayment of the whole or any part of the appropriate tax deducted from that relevant interest, then, notwithstanding section 261(b), the repayment to which the relevant person would be so entitled may be made to the relevant person on the making by the relevant person to the inspector, not earlier than the end of the relevant year, of a claim in that behalf.
Taxes Consolidation Act, 1997	sec0613.html	(f) any payment to which section 205C applies.
Taxes Consolidation Act, 1997	sec0730GA.html	For the purposes of a claim to relief, under ~~section 189, 189A or 192~~ section 189, 189A, ~~192 or 205A~~ 192, ~~205A or 205B~~ 205A, 205B or 205C , or a repayment of income tax in consequence thereof, the amount of a payment made to a policyholder by an assurance company shall be treated as a net amount of income from the gross amount of which has been deducted income tax, of an amount equal to the amount of appropriate tax (within the meaning of section 730F) deducted from the payment, and such amount of gross income shall be treated as chargeable to tax under Case III of Schedule D.
Taxes Consolidation Act, 1997	sec0739G.html	(j) notwithstanding paragraph (a), for the purposes of a claim to relief, under ~~section 189, 189A or 192~~ section 189, 189A, ~~192 or 205A~~ 192, ~~205A or 205B~~ 205A, 205B or 205C , or a repayment of income tax in consequence thereof, the amount of a payment made to a unit holder shall be treated as a net amount of income from the gross amount of which has been deducted income tax (of an amount equal to the amount of appropriate tax deducted in making the payment), and such gross amount of income shall be treated as chargeable to tax under Case III of Schedule D.