No 39 of 1997, Section 529A, Link Report

Links from Section 529A
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0520.html	(2) Where a relevant payment (including a payment to which section 522 applies) is in relation to a professional service that is provided in the conduct of a partnership trade or profession, then for the purposes of sections 520(2), 526 and 527—
Taxes Consolidation Act, 1997	sec0522.html	(1) Subject to the provisions of this section, where a professional service is provided in the conduct of a partnership trade or profession then, for the purposes of this Chapter, an accountable person may make a relevant payment (including a payment to which section 522 applies) in relation to that service in the name of the partnership.
Taxes Consolidation Act, 1997	sec0522.html	(2) Where a relevant payment (including a payment to which section 522 applies) is in relation to a professional service that is provided in the conduct of a partnership trade or profession, then for the purposes of sections 520(2), 526 and 527—
Taxes Consolidation Act, 1997	sec0524.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).
Taxes Consolidation Act, 1997	sec0526.html	(2) Where a relevant payment (including a payment to which section 522 applies) is in relation to a professional service that is provided in the conduct of a partnership trade or profession, then for the purposes of sections 520(2), 526 and 527—
Taxes Consolidation Act, 1997	sec0526.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).
Taxes Consolidation Act, 1997	sec0527.html	(2) Where a relevant payment (including a payment to which section 522 applies) is in relation to a professional service that is provided in the conduct of a partnership trade or profession, then for the purposes of sections 520(2), 526 and 527—
Taxes Consolidation Act, 1997	sec0527.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).
Taxes Consolidation Act, 1997	sec0917EA.html	(4) The statement referred to in subsection (3) may be issued in writing or by electronic means (within the meaning of section 917EA) and shall be in such form as may be approved by the Revenue Commissioners for that purpose.
Links to Section 529A (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec1008A.html	(b) for the purposes of section 529A, each payment by the Health Service Executive to a relevant medical services provider to whom the election relates, in respect of relevant medical services, which is comprised within relevant income to which the election relates, shall be treated as—
Taxes Consolidation Act, 1997	sec0522.html	(a) the insurer shall, subject to section 529A, discharge the claim by making payment to the extent of the amount of the benefit, if any, due under the contract—
Taxes Consolidation Act, 1997	sec0523.html	(b) ~~The specified person~~ The specified person or, where section 529A applies, the partnership to whom the amount is payable shall allow such deduction on receipt of the residue of the payment.
Taxes Consolidation Act, 1997	sec0523.html	(a) in accordance with section 522 or 529A, a relevant payment has been made to a ~~practitioner~~ practitioner, an employer or, as the case may be, a partnership by an authorised insurer, and
Taxes Consolidation Act, 1997	sec0524.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	(a) the amount of relevant payments made by the accountable person to each specified person or, where section 529A applies, each partnership to which relevant payments were made by the accountable person during that period,
Taxes Consolidation Act, 1997	sec0525.html	(b) the amount of appropriate tax which the accountable person was liable to deduct from relevant payments to each specified person or, where section 529A applies, each partnership to which relevant payments were made by the accountable person during that period,
Taxes Consolidation Act, 1997	sec0526.html	(b) 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	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).