Links from Section 485A | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(9) Where a person makes a claim for an advance credit for trading expenses under this section, in computing the amount of the profits or gains of the trade, to which the relevant business activity relates, for the chargeable period in which the claim is made, the amount of any disbursement or expense which is allowable as a deduction, having regard to section 81, shall be reduced by the amount of the advance credit for trading expenses and the advance credit for trading expenses shall not otherwise be taken into account in computing the amount of the profits or gains of the trade for that chargeable period. |
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Taxes Consolidation Act, 1997 |
(e) In applying section 188 or Chapter 2A of Part 15, no account shall be taken of any income deemed to arise under this subsection or any income tax payable on that income. |
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Taxes Consolidation Act, 1997 |
“charity” has the same meaning as in section 208; |
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Taxes Consolidation Act, 1997 |
(2)(a) Where a charity carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D but for section 208(2)(b), that trade shall be regarded as a relevant business activity for the purposes of this section. |
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Taxes Consolidation Act, 1997 |
“approved body of persons” has the same meaning as in section 235; |
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Taxes Consolidation Act, 1997 |
(b) Where an approved body of persons carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D but for section 235(2), that trade shall be regarded as a relevant business activity for the purposes of this section. |
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Taxes Consolidation Act, 1997 |
“chargeable period” has the same meaning as in section 321(2); |
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Taxes Consolidation Act, 1997 |
(b) an amount chargeable to tax under this subsection shall be treated as income against which no loss, deficit, credit, expense or allowance may be set off, and shall not form part of the income of a company for the purposes of calculating a surcharge under section 440. |
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Taxes Consolidation Act, 1997 |
(d) Notwithstanding section 458 or any other provision of the Tax Acts, in calculating the tax payable (within the meaning of Part 41A) on the unauthorised amount under this subsection, there shall be allowed no deduction, relief, tax credit or reduction in tax. |
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Taxes Consolidation Act, 1997 |
(g) the person is not entitled to make a claim under section 485 in respect of any week in which 1 September 2021 falls. |
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Taxes Consolidation Act, 1997 |
(16) The administration of this section shall be under the care and management of the Revenue Commissioners and section 849 shall apply for this purpose with any necessary modifications as it applies in relation to tax within the meaning of that section. |
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Taxes Consolidation Act, 1997 |
(18) Notwithstanding any obligations 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 details referred to in clauses (I) and (III) of subsection (10)(a)(ii) shall, for all persons to whom an advance credit for trading expenses has been paid by the Revenue Commissioners under this section, be published on the website of the Revenue Commissioners. |
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Taxes Consolidation Act, 1997 |
“tax reference number” has the same meaning as in section 885; |
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Taxes Consolidation Act, 1997 |
(d) The reference to the Tax Acts in paragraph (a) of the definition of “Acts” in section 949A shall be read as including a reference to this section. |
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Taxes Consolidation Act, 1997 |
(b) A person aggrieved by a determination under paragraph (a) may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date on the notice of the determination. |
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Taxes Consolidation Act, 1997 |
“partnership trade” has the same meaning as in section 1007; |
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Taxes Consolidation Act, 1997 |
“precedent partner”, in relation to a partnership and a partnership trade, has the same meaning as in section 1007; |
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Taxes Consolidation Act, 1997 |
(i) for the purposes of subsections (11) and (12), each partner shall be deemed to have claimed, in respect of that partner’s several trade (within the meaning of section 1008), a portion of the advance credit for trading expenses calculated as— |
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Taxes Consolidation Act, 1997 |
(iv) for the purposes of subsection (14),
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Taxes Consolidation Act, 1997 |
(ii) where the invalid claim or overclaim, as the case may be, was made neither deliberately nor carelessly (within the meaning
of
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Taxes Consolidation Act, 1997 |
(14) Any claim made under this section shall be deemed for the purposes of
|
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Taxes Consolidation Act, 1997 |
(14) Any claim made under this section shall be deemed for the purposes of
|
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Taxes Consolidation Act, 1997 |
(iv) for the purposes of subsection (14),
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Taxes Consolidation Act, 1997 |
(ii) where the invalid claim or overclaim, as the case may be, was made neither deliberately nor carelessly (within the meaning
of
|
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Taxes Consolidation Act, 1997 |
(14) Any claim made under this section shall be deemed for the purposes of
|
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Taxes Consolidation Act, 1997 |
(14) Any claim made under this section shall be deemed for the purposes of
|
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Taxes Consolidation Act, 1997 |
(b) knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return or statement, or knowingly or wilfully furnish any incorrect information in connection with the operation of this section or the eligibility for the advance credit for trading expenses in relation to any person, and the provisions of subsections (3) to (10) of section 1078, and section 1079, shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078. |
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Taxes Consolidation Act, 1997 |
(b) knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return or statement, or knowingly or wilfully furnish any incorrect information in connection with the operation of this section or the eligibility for the advance credit for trading expenses in relation to any person, and the provisions of subsections (3) to (10) of section 1078, and section 1079, shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078. |
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Taxes Consolidation Act, 1997 |
(b) knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return or statement, or knowingly or wilfully furnish any incorrect information in connection with the operation of this section or the eligibility for the advance credit for trading expenses in relation to any person, and the provisions of subsections (3) to (10) of section 1078, and section 1079, shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078. |
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Taxes Consolidation Act, 1997 |
(i) then, subject to subparagraph (ii), the amount of the advance credit for trading expenses paid by the Revenue Commissioners in respect of the invalid claim, or the amount of the advance credit for trading expenses overpaid by the Revenue Commissioners in respect of an overclaim, as the case may be, shall carry interest as determined in accordance with section 1080(2)(c) as if a reference to the date when the tax became due and payable were a reference to the date the amount was paid by the Revenue Commissioners, and |
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Taxes Consolidation Act, 1997 |
(ii) where the invalid claim or overclaim, as the case may be, was made neither deliberately nor carelessly (within the meaning
of
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Taxes Consolidation Act, 1997 |
(e) the person is throughout the application period eligible for a tax clearance certificate, within the meaning of section 1095, to be issued to the person, |
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Value-Added Tax Consolidation Act 2010 |
(d) the person has complied with any obligations that apply to that person in respect of the registration for, and furnishing of returns relating to, tax, within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010, |
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Value-Added Tax Consolidation Act 2010 |
(VIII) in respect of tax, within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period referred to in clause (IV), (V) or (VI), as the case may be, the amount of tax that became due in accordance with section 76(1)(a)(i) of that Act, |
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Value-Added Tax Consolidation Act 2010 |
(VIII) in respect of tax, within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period referred to in clause (IV), (V) or (VI), as the case may be, the amount of tax that became due in accordance with section 76(1)(a)(i) of that Act, |
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Value-Added Tax Consolidation Act 2010 |
(IX) such other total income excluding the relevant business turnover in respect of the total tax returned in respect of section 76(1)(a)(i) of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period referred to in clause (IV), (V) or (VI), as the case may be, |
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Value-Added Tax Consolidation Act 2010 |
(d) the person has complied with any obligations that apply to that person in respect of the registration for, and furnishing of returns relating to, tax, within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010, |
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Value-Added Tax Consolidation Act 2010 |
(VIII) in respect of tax, within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period referred to in clause (IV), (V) or (VI), as the case may be, the amount of tax that became due in accordance with section 76(1)(a)(i) of that Act, |
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Value-Added Tax Consolidation Act 2010 |
(IX) such other total income excluding the relevant business turnover in respect of the total tax returned in respect of section 76(1)(a)(i) of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period referred to in clause (IV), (V) or (VI), as the case may be, |
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Links to Section 485A (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(13) Sections 88, 484, 485, 485A, 485B, 486, 486A and 767, subparagraphs (ii) and (iii) of subsection (1)(b), and subsection (3), of section 792 and section 848 are repealed. |