| Links from Section 653U | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) Where 2 or more persons are liable persons in relation to a relevant site, the designated liable person in relation to the site shall prepare and deliver the return referred to in section 653T(1). |
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Taxes Consolidation Act, 1997 |
(a) shall operate to satisfy the obligation of the other liable person, or liable persons, as the case may be, under section 653T, and |
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Taxes Consolidation Act, 1997 |
the Revenue Commissioners shall designate a person to be the designated liable person in accordance with section 653V and subsection (2) shall apply accordingly. |
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| Links to Section 653U (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(7)Subsections (5) and (6) shall not apply unless a return in respect of each relevant site that forms part of the estate of the deceased person, is made in accordance with section 653U for each return date that arises during the period from the death of the deceased person to the earlier to expire of the periods referred to in paragraphs (a) and (b) of subsection (5). |
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Taxes Consolidation Act, 1997 |
(2) This section has effect for the purpose of determining who shall be the designated liable person for the purposes of section 653U(1). |
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Taxes Consolidation Act, 1997 |
(3) Subject to subsections (4) and (5), for the purposes of section 653U(1), the designated liable person shall be— |
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Taxes Consolidation Act, 1997 |
(4) Notwithstanding subsection (3), for the purposes of section 653U(1) the designated liable person shall, if the Revenue Commissioners exercise the power under subsection (5), be the person specified by them in the exercise of that power. |
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Taxes Consolidation Act, 1997 |
(5) The Revenue Commissioners may specify in writing that one of the liable persons, referred to in section 653U(1), in relation to a relevant site shall be the designated liable person if either— |
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