| Links from Section 208A | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) A person or trust established in an EEA state or in an EFTA state or in the United Kingdom may on a claim being made to the Revenue Commissioners seek a determination to the effect that, if the person or trust were to have income in the State of a kind referred to in section 207 or 208, it would qualify for the exemptions provided for by those sections. |
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Taxes Consolidation Act, 1997 |
(4) Where a claim referred to in subsection (2) has been determined in accordance with subsection (3) and the determination is to the effect that if the person or trust were to have income in the State of a kind referred to in section 207 or 208 it would qualify for the exemptions provided for by those sections, the Revenue Commissioners, or such officer of the Revenue Commissioners as they may authorise in that behalf, shall issue the person or trust with a notice of that determination. |
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Taxes Consolidation Act, 1997 |
(2) A person or trust established in an EEA state or in an EFTA state or in the United Kingdom may on a claim being made to the Revenue Commissioners seek a determination to the effect that, if the person or trust were to have income in the State of a kind referred to in section 207 or 208, it would qualify for the exemptions provided for by those sections. |
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Taxes Consolidation Act, 1997 |
(4) Where a claim referred to in subsection (2) has been determined in accordance with subsection (3) and the determination is to the effect that if the person or trust were to have income in the State of a kind referred to in section 207 or 208 it would qualify for the exemptions provided for by those sections, the Revenue Commissioners, or such officer of the Revenue Commissioners as they may authorise in that behalf, shall issue the person or trust with a notice of that determination. |
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Taxes Consolidation Act, 1997 |
(1) In this section and section 208B— |
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| Links to Section 208A (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(1) In this section and section 7A, “charity” means a body of persons or a trust established for charitable purposes only and which has been granted an exemption under section 207 or 208 of the Act of 1997 or given a notice of determination under section 208A of the Act of 1997, as the case may be. |
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Taxes Consolidation Act, 1997 |
(ii) it received a notice of determination from the Revenue Commissioners in accordance with section 208A at least 2 years before that date, |
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Taxes Consolidation Act, 1997 |
“CHY number”, in relation to a charity, means a unique identifying number issued by the Revenue Commissioners to a charity that is exempt from income tax under section 207, 208 or 208A, as the case may be; |
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Taxes Consolidation Act, 1997 |
(i) has made a claim for a determination under section 208A(2), |
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Taxes Consolidation Act, 1997 |
(b) a determination under section 208A, |
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Taxes Consolidation Act, 1997 |
(b) to whom a notice of determination has been issued in accordance with section 208A(4), |
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Taxes Consolidation Act, 1997 |
(7) Where the Revenue Commissioners are satisfied that a charity has ceased to be eligible for an exemption from income tax provided for in section 207, 208 or 208A, as the case may be, they shall, by notice in writing served by registered post on the charity, withdraw the exemption granted under section 207 or 208, or the determination under section 208A, as the case may be, from the charity and the withdrawal shall apply and have effect from such date as is specified in the notice, which date shall not be earlier than the date on which the charity has ceased to be eligible for an exemption from income tax. |
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Taxes Consolidation Act, 1997 |
(7) Where the Revenue Commissioners are satisfied that a charity has ceased to be eligible for an exemption from income tax provided for in section 207, 208 or 208A, as the case may be, they shall, by notice in writing served by registered post on the charity, withdraw the exemption granted under section 207 or 208, or the determination under section 208A, as the case may be, from the charity and the withdrawal shall apply and have effect from such date as is specified in the notice, which date shall not be earlier than the date on which the charity has ceased to be eligible for an exemption from income tax. |
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Taxes Consolidation Act, 1997 |
(8) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the Revenue Commissioners shall, by notice in writing, inform the Charities Regulatory Authority of any withdrawal of an exemption granted under section 207 or 208, or a determination under section 208A, as the case may be, which notice shall set out the name, CHY number and address of the charity, confirm that the exemption or determination, as the case may be, has been withdrawn and set out the date from which that withdrawal takes effect. |
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