Links from Section 787R | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(a) where the benefit crystallisation event is an event of a kind described at subparagraph (a) or (d) of paragraph 2 of Schedule 23B, withhold the payment of any benefit or, as the case may be,
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Taxes Consolidation Act, 1997 |
(b) where the benefit crystallisation event is an event of a kind described at subparagraph (b), (ba) or (c) of paragraph 2 of Schedule 23B, refuse to transfer an amount to the individual, or to any of the funds referred to in the said subparagraph (b), refuse to make assets of the PRSA referred to in the said subparagraph (ba) available to the PRSA contributor or, as the case may be, refuse to make a payment or transfer referred to
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Taxes Consolidation Act, 1997 |
(c) where the benefit crystallisation event is an event of a kind described at subparagraph (bd) or (be) of paragraph 2 of Schedule 23B, refuse to transfer an amount to the individual or refuse to make assets of the PEPP referred to in the said subparagraph (bd) available to the PEPP contributor, |
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Taxes Consolidation Act, 1997 |
(b) Notwithstanding subsection (4), where a benefit crystallisation event of a kind referred to in subparagraph (bb) or (bc), as the case may be, of paragraph 2 of Schedule 23B occurs in relation to a relevant person, the relevant person shall, within the period of 30 days from the date of the benefit crystallisation event, provide a declaration containing the details referred to in subsection (4) to the relevant administrator. |
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Taxes Consolidation Act, 1997 |
(a) the whole of the amount of a chargeable excess calculated in accordance with section 787Q, without any relief or reduction specified in the Table to section 458 or any other deduction from that amount, shall be chargeable to income tax under Case IV of Schedule D |
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Taxes Consolidation Act, 1997 |
(b) |
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Taxes Consolidation Act, 1997 |
(a) the whole of the amount of a chargeable excess calculated in accordance with section 787Q, without any relief or reduction specified in the Table to section 458 or any other deduction from that amount, shall be chargeable to income tax under Case IV of Schedule D |
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Taxes Consolidation Act, 1997 |
(e) where the administrator of the arrangement is an administrator of a kind referred to in paragraph (d) of the definition of “administrator” in section 787O(1) and where relevant, details of the amount of unpaid tax required to be paid by the administrator and remitted to the Collector-General under subsections (18) and (19) of section 787TA, and |
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Taxes Consolidation Act, 1997 |
(ii) in the case of a vested RAC within the meaning of section 787O(1), the person with whom the individual (referred to in the definition of ‘vested RAC’ in that section)
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Taxes Consolidation Act, 1997 |
(ii) in the case of a vested RAC within the meaning of section 787O(1), an individual of a kind referred to in the definition of ‘vested RAC’
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Taxes Consolidation Act, 1997 |
(d) where relevant, the amount of the individual’s personal fund threshold together with a copy of the certificate issued by
the Revenue Commissioners under
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Taxes Consolidation Act, 1997 |
(d) where relevant, the amount of the individual’s personal fund threshold together with a copy of the certificate issued by
the Revenue Commissioners under
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Taxes Consolidation Act, 1997 |
(a) the whole of the amount of a chargeable excess calculated in accordance with section 787Q, without any relief or reduction specified in the Table to section 458 or any other deduction from that amount, shall be chargeable to income tax under Case IV of Schedule D |
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Taxes Consolidation Act, 1997 |
(c) Where a relevant person fails to comply with paragraph (b), section 787Q shall apply to the benefit crystallisation event referred to in that paragraph as if the condition referred to in subsection (2)(b) of that section is met. |
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Taxes Consolidation Act, 1997 |
(3A) The references in subsections (2), (2A)(d) and (3) to income tax charged under subsection (1) or to the appropriate share of that tax, shall be deemed to be references to the amount of income tax so charged or to the appropriate share of that tax, as the case may be, reduced, as appropriate, in accordance with section 787RA. |
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Taxes Consolidation Act, 1997 |
inform the non-member by way of a notification in writing of the non-member’s liability for the non-member’s appropriate share of the chargeable excess tax and, where at the time the notification is due to be made the administrator or the subsequent administrator, as the case may be, is aware that the non-member is the person solely liable for the non-member’s appropriate share, inform the non-member as part of the notification of that fact and of the fact that the tax is due and payable by the non-member to the Collector-General in accordance with section 787S(3) within 3 months of the date of the notification. |
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Taxes Consolidation Act, 1997 |
(a) the whole of the amount of a chargeable excess calculated in accordance with section 787Q, without any relief or reduction specified in the Table to section 458 or any other deduction from that amount, shall be chargeable to income tax under Case IV of Schedule D |
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Taxes Consolidation Act, 1997 |
(e) where the administrator of the arrangement is an administrator of a kind referred to in paragraph (d) of the definition of “administrator” in section 787O(1) and where relevant, details of the amount of unpaid tax required to be paid by the administrator and remitted to the Collector-General under subsections (18) and (19) of section 787TA, and |
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Taxes Consolidation Act, 1997 |
(i) in the case of a vested PRSA of a kind referred to in paragraph (c) of the definition of ‘vested PRSA’ in section 790D(1),
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Taxes Consolidation Act, 1997 |
(iii) in the case of a vested PEPP of a kind referred to in paragraph (v) of the definition of “vested PEPP” in section 790D(1), the PEPP provider of that vested PEPP; |
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Taxes Consolidation Act, 1997 |
(i) in the case of a vested PRSA of a kind referred to in paragraph (c) of the definition of ‘vested PRSA’ in section 790D(1), a PRSA contributor of a kind
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Taxes Consolidation Act, 1997 |
(iii) in the case of a vested PEPP of a kind referred to in paragraph (x) of the definition of “vested PEPP” in section 790D(1), a PEPP contributor of a kind referred to in that paragraph; |
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Links to Section 787R (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(b) payment by the qualifying fund manager of the amount, or part of the amount, of the appropriate share (within the meaning of section 787R(2A)(b)) of a non-member (within the meaning of section 787O(1)) (being the person beneficially entitled to the assets in the fund) of income tax charged on a chargeable excess, under the provisions of Chapter 2C of this Part. |
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Taxes Consolidation Act, 1997 |
(ii) payment by the PEPP provider of the amount, or part of the amount, of the appropriate share (within the meaning of section 787R(2A)(b)) of a non-member (within the meaning of section 787O(1)) (being the PEPP saver) of income tax charged on a chargeable excess, |
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Taxes Consolidation Act, 1997 |
(ii) payment by the PRSA administrator of the amount, or part of the amount, of the appropriate share (within the meaning of section 787R(2A)(b)) of a non-member (within the meaning of section 787O(1)) (being the PRSA contributor) of income tax charged on a chargeable excess, |
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Taxes Consolidation Act, 1997 |
(1) Income tax shall be charged in accordance with section 787R where, on or after
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Taxes Consolidation Act, 1997 |
(5) Where the amount of tax arising on a chargeable excess in accordance with section 787R is paid by the administrator of a relevant pension arrangement in whole or in part, then so much of the tax that is paid by the administrator shall itself be treated as forming part of the chargeable excess unless the individual’s rights under the relevant pension arrangement are reduced so as to fully reflect the amount of tax so paid or the administrator is reimbursed by the individual in respect of any tax so paid. |
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Taxes Consolidation Act, 1997 |
(5A)(a) Notwithstanding section 59B of the Pensions Act 1990, where, in accordance with section 787S(3), a non-member’s appropriate share (within the meaning of section 787R(2A)(b)) of tax arising on a chargeable excess is paid by the subsequent administrator, in whole or in part, and the non-member was in receipt of a pension benefit payable from the transfer arrangement at the date the subsequent administrator received the certificate referred to in section 787R(3B), then so much of the tax that is paid by the subsequent administrator shall itself be treated as forming part of the non-member’s appropriate share unless the non-member’s pension benefit payable under the transfer arrangement is reduced so as to fully reflect the amount of tax so paid or the subsequent administrator is reimbursed by the non-member in respect of any tax so paid. |
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Taxes Consolidation Act, 1997 |
(5A)(a) Notwithstanding section 59B of the Pensions Act 1990, where, in accordance with section 787S(3), a non-member’s appropriate share (within the meaning of section 787R(2A)(b)) of tax arising on a chargeable excess is paid by the subsequent administrator, in whole or in part, and the non-member was in receipt of a pension benefit payable from the transfer arrangement at the date the subsequent administrator received the certificate referred to in section 787R(3B), then so much of the tax that is paid by the subsequent administrator shall itself be treated as forming part of the non-member’s appropriate share unless the non-member’s pension benefit payable under the transfer arrangement is reduced so as to fully reflect the amount of tax so paid or the subsequent administrator is reimbursed by the non-member in respect of any tax so paid. |
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Taxes Consolidation Act, 1997 |
(b) Where, in accordance with section 787S(3), a subsequent administrator or a fund administrator (in this paragraph referred to as the ‘administrator’) is liable to pay the amount of a non-member’s appropriate share (within the meaning of section 787R(2A)(b)) of tax arising on a chargeable excess, or a part of that amount, the administrator shall, for the purposes of payment of the tax, be entitled to dispose of or appropriate such assets of— |
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Taxes Consolidation Act, 1997 |
(6A) Where the provisions of section 787R(2A) apply in relation to a relevant pension arrangement referred to in subsection (6), then— |
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Taxes Consolidation Act, 1997 |
(1) Where, on or after 1 January 2011, a benefit crystallisation event that gives rise to a chargeable excess in accordance with section 787Q occurs in relation to an individual in respect of a relevant pension arrangement (including, where the provisions of section 787R(2A) apply, an individual who is a relevant member of a relevant pension arrangement) , then, in so far as income tax has been charged under subsection (3)(a)(i) or (3)(b)(i)(I) of section 790AA on an excess lump sum (within the meaning of subsection (1)(e) of that section) in respect of a lump sum paid, on or after that date, to the individual— |
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Taxes Consolidation Act, 1997 |
the income tax on the chargeable excess or the relevant individual’s appropriate share of that tax, as the case may be, charged in accordance with section 787R (in this section referred to as the “chargeable excess tax”) shall be reduced by the aggregate of the amount of income tax charged under subsection (3)(a)(i) or (3)(b)(i)(I) of section 790AA on the excess lump sum and deducted by the first-mentioned administrator and the amount of such income tax charged on the excess lump sum and deducted by the other administrator (in this section referred to as the “lump sum tax”). |
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Taxes Consolidation Act, 1997 |
(7) Subsection (6) of section 787R shall, with any necessary modifications, apply to an administrator who obtains a certificate under subsection (2) or (4) as if the reference in that subsection (6) to a declaration, or declarations were a reference to a certificate, or certificates, to which subsection (2) or (4) applies. |
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Taxes Consolidation Act, 1997 |
(9) Where the provisions of section 787R(2A) apply, this section shall, with any necessary modifications, apply to the non-member in respect of the non-member’s appropriate share of the chargeable excess tax. |
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Taxes Consolidation Act, 1997 |
and where the administrator is the administrator of a relevant pension arrangement to which section 787R(2A) applies the return shall also contain— |
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Taxes Consolidation Act, 1997 |
(1A) Where the provisions of section 787R(2A) apply and a transfer amount has been applied, then— |
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Taxes Consolidation Act, 1997 |
(b) where the transfer arrangement is not the relevant pension arrangement of the relevant member and the subsequent administrator has received a certificate referred to in section 787R(3B), the subsequent administrator, within 3 months from— |
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Taxes Consolidation Act, 1997 |
(i) the fund administrator has received a certificate or copy certificate referred to in section 787R(3C), the fund administrator within 3 months from the end of the month in which the certificate or copy certificate is received, or |
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Taxes Consolidation Act, 1997 |
(1C) Where a non-member receives a notification referred to in subsection (1A)(ii) or a notification referred to in section 787R(3D) (in the circumstance referred to in section 787R(3E)), he or she shall within 3 months from the date of the notification make a return to the Collector-General which shall contain— |
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Taxes Consolidation Act, 1997 |
(1C) Where a non-member receives a notification referred to in subsection (1A)(ii) or a notification referred to in section 787R(3D) (in the circumstance referred to in section 787R(3E)), he or she shall within 3 months from the date of the notification make a return to the Collector-General which shall contain— |
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Taxes Consolidation Act, 1997 |
(b) has been included in a return as a chargeable excess in accordance with the application of paragraph (c) of subsection (5A) of section 787R in circumstances where, if a declaration referred to in paragraph (b) of that subsection had been provided to the relevant administrator (within the meaning of that subsection), no chargeable excess or a lesser chargeable excess would have arisen in respect of the benefit crystallisation event concerned, |
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Taxes Consolidation Act, 1997 |
then, on a case being made, an officer of the Revenue Commissioners may make such assessments, adjustments or set-offs as may in his or her judgement be required for securing that the resulting liabilities to tax, including interest on unpaid tax, whether of the administrator of a relevant pension arrangement or the individual or, where the provisions of section 787R(2A) apply, whether of the subsequent administrator, fund administrator, relevant member or non-member, as the case may be, are, so far as possible, the same as they would have been if the item had not been so included. |
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Taxes Consolidation Act, 1997 |
(v) Subsection (6) of section 787R shall, with any necessary modifications, apply to a relevant manager who obtains a certificate under subparagraph (ii) as if the reference in that subsection to a declaration, or declarations, were a reference to a certificate, or certificates, to which subparagraph (ii) applies. |
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Taxes Consolidation Act, 1997 |
(c) Subsection (6) of section 787R shall, with any necessary modifications, apply to a relevant individual who obtains a certificate under paragraph (b) as if the reference in that subsection to a declaration, or declarations, were a reference to a certificate, or certificates, to which paragraph (b) applies. |