No 39 of 1997, Section 817RC, Link Report

Links from Section 817RC
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0817RA.html	(1)~~An intermediary~~ Subject to subsection (1A), an intermediary within the meaning of paragraph (a)(i) of the definition of “intermediary” in section 817RA(1) shall make a return to the Revenue Commissioners of the specified information within 30 days beginning—
Taxes Consolidation Act, 1997	sec0817RA.html	(2)~~An intermediary~~ Subject to subsection (2A), an intermediary within the meaning of paragraph (a)(ii) of the definition of “intermediary” in section 817RA(1) shall make a return to the Revenue Commissioners of the specified information within 30 days beginning on the day after such intermediary provided, directly or by means of other persons, aid, assistance or advice referred to in the said paragraph (a)(ii).
Taxes Consolidation Act, 1997	sec0817RA.html	(b) not later than 3 months after the date of the return and every 3 months thereafter, notify the Revenue Commissioners, by amending the return, of any new information that has become available in respect of the specified information referred to in paragraphs (a), (g), (h) and (i) of section 817RA(3).
Links to Section 817RC (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0817RD.html	(1)~~Where there is no intermediary~~ Subject to subsection (1A), where there is no intermediary , or the relevant taxpayer has been notified by an intermediary under section 817RC(10), the relevant taxpayer shall make a return to the Revenue Commissioners of the specified information within 30 days beginning—
Taxes Consolidation Act, 1997	sec0817REA.html	(a) included in a return made in accordance with section 817RC or 817RD, as appropriate, was correct and complete, or
Taxes Consolidation Act, 1997	sec0817REA.html	(2) Where section 817RC(9)(b) applies to any information that was not included in a return made in accordance with section 817RC, any enquiry under subsection (1) shall be limited to the information relevant to the intermediary’s compliance with its obligations under section 817RC(10).
Taxes Consolidation Act, 1997	sec0817REA.html	(2) Where section 817RC(9)(b) applies to any information that was not included in a return made in accordance with section 817RC, any enquiry under subsection (1) shall be limited to the information relevant to the intermediary’s compliance with its obligations under section 817RC(10).
Taxes Consolidation Act, 1997	sec0817REA.html	(2) Where section 817RC(9)(b) applies to any information that was not included in a return made in accordance with section 817RC, any enquiry under subsection (1) shall be limited to the information relevant to the intermediary’s compliance with its obligations under section 817RC(10).
Taxes Consolidation Act, 1997	sec0817RF.html	(1)(a) Subject to paragraph (b), section 817RC shall apply to reportable cross-border arrangements the first step of which was implemented during the period beginning on 25 June 2018 and ending on 30 June 2020.
Taxes Consolidation Act, 1997	sec0817RF.html	(b) Where paragraph (a) applies, a return of the specified information shall be made to the Revenue Commissioners under section 817RC not later than 28 February 2021 and the time limit specified in section 817RC(1) or (2), as the case may be, shall not apply.
Taxes Consolidation Act, 1997	sec0817RF.html	(b) Where paragraph (a) applies, a return of the specified information shall be made to the Revenue Commissioners under section 817RC not later than 28 February 2021 and the time limit specified in section 817RC(1) or (2), as the case may be, shall not apply.
Taxes Consolidation Act, 1997	sec0817RH.html	(a) where the failure relates to the obligation imposed on a person under subsection (3) or (10) of section 817RC, or section 817RD(4) or 817RF, be liable to—
Taxes Consolidation Act, 1997	sec0817RH.html	(b) where the failure relates to the obligation imposed on a person under subsection (1), (2) or (5) of section 817RC or section 817RD(1) subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, be liable to—
Taxes Consolidation Act, 1997	sec0817RH.html	“relevant day” means the first day after the end of the period specified in subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, during which the obligation imposed on a person by the said subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, shall be discharged.
Taxes Consolidation Act, 1997	sec0817RH.html	“relevant day” means the first day after the end of the period specified in subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, during which the obligation imposed on a person by the said subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, shall be discharged.