Links from Section 669O | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“relevant chargeable period” means the chargeable period in which the temporary tie up payment referred to in subsection (2) was taken into account in determining profits or gains chargeable to tax under Schedule D; |
|
Taxes Consolidation Act, 1997 |
(a) in section 865(4) on the period within which a claim for a repayment of tax is required to be made, or |
|
Taxes Consolidation Act, 1997 |
section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of an election made under subsection (2), where a licence holder gives notice of such an election and amends the return and self assessment solely in respect of such election, in accordance with section 959V, for the relevant chargeable period within a period of 4 years after the end of the chargeable period in which the Brexit compensation sum is received and has made a valid claim in relation to a repayment of tax within the meaning of section 865. |
|
Taxes Consolidation Act, 1997 |
section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of an election made under subsection (2), where a licence holder gives notice of such an election and amends the return and self assessment solely in respect of such election, in accordance with section 959V, for the relevant chargeable period within a period of 4 years after the end of the chargeable period in which the Brexit compensation sum is received and has made a valid claim in relation to a repayment of tax within the meaning of section 865. |
|
Taxes Consolidation Act, 1997 |
“return” has the same meaning as in section 959A. |
|
Taxes Consolidation Act, 1997 |
(b) in section 959V(6) on the period within which a chargeable person may amend a return and self assessment, |
|
Taxes Consolidation Act, 1997 |
section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of an election made under subsection (2), where a licence holder gives notice of such an election and amends the return and self assessment solely in respect of such election, in accordance with section 959V, for the relevant chargeable period within a period of 4 years after the end of the chargeable period in which the Brexit compensation sum is received and has made a valid claim in relation to a repayment of tax within the meaning of section 865. |
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Links to Section 669O (from within TaxSource Total) | ||
None |