Links from Section 851B | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“Acts” has the meaning assigned to it by section 851A; |
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Taxes Consolidation Act, 1997 |
“taxpayer information” has the meaning assigned to it by section 851A. |
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Taxes Consolidation Act, 1997 |
(b)any enquiry or investigation into a liability or liabilities in relation to tax under the Acts or a liability to foreign tax within the meaning of section 912A; |
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Links to Section 851B (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(10)(a) Any claim in respect of the credit under subsection (1) (whether the amount of the credit is to be treated as an overpayment of tax under subsection (7)(a) or paid to the company under subsection (7)(b)) shall, for the purposes of 851A and 851B, Chapter 4 of Part 38 and Part 47, be treated as a claim for a credit and the amount so claimed shall be treated as an amount of tax refundable. |
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Taxes Consolidation Act, 1997 |
(9)(a) Any claim in respect of the credit under subsection (1) (whether the amount of the credit is to be treated as an overpayment of tax under subsection (6)(a) or paid to the company under subsection (6)(b)) shall, for the purposes of sections 851A and 851B, Chapter 4 of Part 38 and Part 47, be treated as a claim for a credit and the amount so claimed shall be treated as an amount of tax refundable. |
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Taxes Consolidation Act, 1997 |
“tax” has the same meaning as in section 851B; |