| Links from Section 531AAJB | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(ii) the document issued under section 531AAH(3) or record made under section 531AAH(4), as the case may be, in respect of each such first supply. |
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Taxes Consolidation Act, 1997 |
(ii) the document issued under section 531AAH(3) or record made under section 531AAH(4), as the case may be, in respect of each such first supply. |
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Taxes Consolidation Act, 1997 |
(c) 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 notification of the determination. |
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|
Taxes Consolidation Act, 1997 |
(8) Any amount payable by the Revenue Commissioners to a specified person by virtue of this section shall be deemed to be an overpayment of tax, for the purposes of section 960H(2). |
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|
Taxes Consolidation Act, 1997 |
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 |
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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| Links to Section 531AAJB (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1B) Any amount payable by a person under section 531AAJB(5)(ii) shall carry interest from the date the refund concerned was paid to the person until payment for any day or part of a day during which the amount remains unpaid, at a rate of 0.0219 per cent. |
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Taxes Consolidation Act, 1997 |
(e) where applicable, the documentary evidence that ready to pour concrete was used in the manufacture of precast concrete products in respect of which a declaration under section 531AAJA or a claim under section 531AAJB, as the case may be, was made. |
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