| Links from Section 600F | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(f) Subject to section 600P, a certificate of going concern shall be valid until the later of— |
|
|
Taxes Consolidation Act, 1997 |
(e) Subject to section 600P, a certificate of commercial innovation shall be valid until the first date that is the fifth anniversary of the registration of any company that is a member of the relief group of which the applicant company is a member, or, if earlier, where any company that is a member of that relief group was formed by way of merger, the date that is the first date that is the fifth anniversary of the registration of any company that was party to the merger. |
|
|
Taxes Consolidation Act, 1997 |
(c) The register shall contain only the information specified in subsection (5) in respect of each certificate of qualification, and the date of withdrawal in a case where certificates of qualification have been withdrawn under section 600P. |
|
|
Taxes Consolidation Act, 1997 |
(II) is not under the control of another company (or of another company and any person connected with that other company), unless such control is exercised by the National Asset Management Agency, or by a company referred to in section 616(1)(g), |
|
|
Taxes Consolidation Act, 1997 |
(d) A person aggrieved by a determination issued under paragraph (a)(ii) may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination. |
|
|
Taxes Consolidation Act, 1997 |
(d) A person aggrieved by a determination issued under paragraph (a)(ii) or (c)(ii), as the case may be, may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination. |
|
|
Taxes Consolidation Act, 1997 |
(iii) holds a tax clearance certificate within the meaning of section 1095, |
|
| Links to Section 600F (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“certificate of going concern” has the meaning given to it by section 600F(3); |
|
|
Taxes Consolidation Act, 1997 |
“certificate of commercial innovation” has the meaning given to it by section 600F(4); |
|
|
Taxes Consolidation Act, 1997 |
For the purposes of this Chapter, a subsidiary shall be a qualifying subsidiary where it is a company to which section 600F(2)(a)(ii) applies and satisfies the following conditions: |
|
|
Taxes Consolidation Act, 1997 |
(a) the first-mentioned company does not satisfy the conditions specified in subsection (2)(a) of section 600F, |
|
|
Taxes Consolidation Act, 1997 |
(b) any company that is a member of the relief group of which the first-mentioned company is a member does not satisfy the conditions specified in paragraphs (b) and (c) of subsection (2) of section 600F, or |
|
|
Taxes Consolidation Act, 1997 |
(c) the relief group of which the first-mentioned company is a member does not satisfy the conditions specified in subsection (2)(d) of section 600F. |
|
|
Taxes Consolidation Act, 1997 |
(4)(a) Where, during the period of validity of the certificates of qualification issued to a company, there is a change in the material facts relevant to the satisfaction of the conditions specified in section 600F(2)— |
|
|
Taxes Consolidation Act, 1997 |
(i) there has been a change in a material fact relevant to the satisfaction of any of the conditions specified in section 600F(2), or |
|
|
Taxes Consolidation Act, 1997 |
(ii) any of the conditions specified in section 600F(2) were not satisfied at the date of application under section 600F(1) or the date on which the certificates of qualification were issued or renewed, as the case may be, |
|
|
Taxes Consolidation Act, 1997 |
(ii) any of the conditions specified in section 600F(2) were not satisfied at the date of application under section 600F(1) or the date on which the certificates of qualification were issued or renewed, as the case may be, |
|
|
Taxes Consolidation Act, 1997 |
(ii) that the company has a period of 30 days to make submissions and to provide such information and explanations as are necessary to prove to the satisfaction of the Revenue Commissioners that the conditions specified in section 600F(2)— |
|
|
Taxes Consolidation Act, 1997 |
(f) Where, following consideration of any submissions and such additional information or explanations as may be provided by the company pursuant to a notice under paragraph (c), and taking into account any recommendations or report which Enterprise Ireland may make to the Revenue Commissioners following such consultation by them with Enterprise Ireland as they consider appropriate for this purpose (including by the provision to Enterprise Ireland of such information in relation to the matter as is necessary for the purposes of such consultation), the opinion of the Revenue Commissioners remains that the conditions in section 600F(2)— |
|
|
Taxes Consolidation Act, 1997 |
(a) information included in an application made by a company in accordance with section 600F(1) was correct and complete, and |
|
|
Taxes Consolidation Act, 1997 |
(p) where the taxpayer information is disclosed to Enterprise Ireland for the sole purpose of the consultation referred to in subsection (3)(b) or (4)(b), as the case may be, of section 600F. |
|