Links from Section 739R | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(3) The IREF withholding tax which is required to be included in a return referred to in subsection (2) shall be due at the time by which the return is to be made and shall be paid by the IREF to the Collector- General and subsections (3) to (9) of section 739F shall apply to IREF withholding tax, with any required modifications, as they apply to the appropriate tax. |
|
Taxes Consolidation Act, 1997 |
(f) details of any IREF taxable events to which section 739T applies. |
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Links to Section 739R (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(4) For the purposes of section 865(2) the return made by the IREF under section 739R shall be deemed to be a return made by the unit holder for the purposes of an assessment to tax. |
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Taxes Consolidation Act, 1997 |
(2) The details of any IREF taxable event in respect of which a certificate is provided under subsection (1), notwithstanding that tax is not withheld under section 739P or 739T, shall be included on the account delivered under section 739T(3)(c), or the return required under section 739R, as applicable. |