Link Report

This report lists all the outbound links from Section 524 under the heading Links from Section 524.

Sections and schedules within TaxSource Total linking to Section 524 are listed under Links to Section 524 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 524
Act Linked to Context

Taxes Consolidation Act, 1997

sec0522.html

(2)(a) Where a relevant payment (including a payment to which section 522 applies) is made in accordance with section 529A(1), the precedent partner shall furnish the tax number of the partnership to the accountable person.

Taxes Consolidation Act, 1997

sec0525.html

(5) Where, before the date on which a return in respect of a relevant payment is required to be made in accordance with section 525(7), an accountable person is aware or becomes aware that a payment notification submitted in respect of the relevant payment contains an error or omission or was not required by this Chapter, the person shall, before the date on which the return is required to be made—

Taxes Consolidation Act, 1997

sec0529A.html

(2)(a) Where a relevant payment (including a payment to which section 522 applies) is made in accordance with section 529A(1), the precedent partner shall furnish the tax number of the partnership to the accountable person.

Links to Section 524 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0520.html

“payment notification” has the meaning assigned to it by section 524(4);

Taxes Consolidation Act, 1997

sec0520.html

“payment notification reference number” has the meaning assigned to it by section 524(6);

Taxes Consolidation Act, 1997

sec0520.html

“PSWT service” means such electronic system as is made available by the Revenue Commissioners to enable accountable persons to fulfil their obligations under section 524(4) and to facilitate electronic communication between the Revenue Commissioners, accountable persons, specified persons and others for the purpose of fulfilling those obligations and includes any enhancements or other changes made to that system and any replacement system;

Taxes Consolidation Act, 1997

sec0526.html

(a) the payment notification reference number in respect of the payment notification made in accordance with section 524(4), and

Taxes Consolidation Act, 1997

sec0527.html

(c) that the specified person shall, in respect of each relevant payment included in the claim, furnish to the inspector the form given to the specified person by an accountable person in accordance with section 524(2) payment notification reference number in respect of the payment notification made in accordance with section 524(4) or, in the case of a specified person who is a partner in relation to a partnership trade or profession, the documentation referred to in section 529A(3).

Taxes Consolidation Act, 1997

sec0529A.html

(3) Where an apportionment as referred to in subsection (2) applies to a relevant payment and to the appropriate tax deducted from that payment, the precedent partner shall, for the purposes of sections 526 and 527, provide details of the apportionment that applies to the payment and the appropriate tax deducted, and the basis for that apportionment, in a statement issued to each partner in the partnership, together with a copy of the form given to the precedent partner by the accountable person in accordance with section 524(2) which shall include the details provided to the precedent partner by the accountable person in accordance with section 524(7).