Links from Section 864 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(a) to section 21(2) and to that section as modified by sections 24(2) and 25(3), and |
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Taxes Consolidation Act, 1997 |
(a) to section 21(2) and to that section as modified by sections 24(2) and 25(3), and |
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Taxes Consolidation Act, 1997 |
(a) to section 21(2) and to that section as modified by sections 24(2) and 25(3), and |
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Taxes Consolidation Act, 1997 |
any incorrect account, declaration, information, particulars, return or statement, including by means of approved electronic communications (within the meaning of section 864A), in connection with any claim for exemption or for any allowance, credit, deduction, relief or repayment shall be liable to a penalty of €3,000. |
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Taxes Consolidation Act, 1997 |
(1A) Any person aggrieved by a determination under subsection (1) on any claim, matter or question referred to in that subsection may, subject to Chapter 6 of Part 41A, appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination. |
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Links to Section 864 (from within TaxSource Total) | ||
Act | Linked from | Context |
(d) in section 864— |
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(e) in section 865(7) by substituting “the person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision” for “the provisions of section 949 shall apply to such decision as if it were a determination made on a matter referred to in section 864”, and |
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Taxes Consolidation Act, 1997 |
(a) a reference to corporation tax in sections 849, 861, 863, 864, 865B, 872 and 874 shall be construed as including a reference to IIR top-up tax, UTPR top-up tax and domestic top-up tax; |
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Taxes Consolidation Act, 1997 |
(b) a reference to the Tax Acts in sections 851, 852, 856, 860, 861, 864, 865A, 868, 869, 873 and 874 shall be construed as including a reference to this Part; |
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Taxes Consolidation Act, 1997 |
(a) a determination under section 864 in relation to a claim under section 207 or 208, or |
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Taxes Consolidation Act, 1997 |
(a) in sections 849, 861, 863, 864, 866, 872 and 874, a reference to income tax shall be construed as a reference to vacant homes tax; |
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Taxes Consolidation Act, 1997 |
(c) in sections 851, 852, 856, 860, 861, 862, 864, 867, 868, 869, 870, 873 and 874, a reference to the Tax Acts shall be construed as a reference to this Part; |
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Taxes Consolidation Act, 1997 |
(1) Any person aggrieved by any determination by the Revenue Commissioners, or such officer of the Revenue Commissioners (including
an inspector) as they may have authorised in that behalf, on any claim, matter or question referred to in section 864 may, subject to
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