No 39 of 1997, Section 865B, Link Report

Links from Section 865B
Act	Linked to	Context
2012/en/act/pub/0052/LPTA12.html	unresolved	(h) ~~the Finance (Local Property Tax) Act 2012~~ the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act , and
Capital Acquisitions Tax Consolidation Act, 2003	/sec0057.html	(d) in the case of gift tax or inheritance tax, the year of assessment or accounting period, as the case may be, within which falls the latest of the dates referred to in section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 and in respect of which the repayment arises,
Capital Acquisitions Tax Consolidation Act, 2003	/sec0057.html	(e) section 57 of the Capital Acquisitions Tax Consolidation Act 2003, or
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(e) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(d) in the case of gift tax or inheritance tax, the year of assessment or accounting period, as the case may be, within which falls the latest of the dates referred to in section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 and in respect of which the repayment arises,
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(e) section 57 of the Capital Acquisitions Tax Consolidation Act 2003, or
Finance Act, 2001	index.html	(b) section 105B of the Finance Act 2001,
Stamp Duty Consolidation Act, 1999	SDCA99.html	(f) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,
Stamp Duty Consolidation Act, 1999	SDCA99.html	(d) section 159A of the Stamp Duties Consolidation Act 1999,
Taxes Consolidation Act, 1997	sec0865.html	(a) section 865,
Value-Added Tax Consolidation Act 2010	sec0002.html	“taxable period” has the same meaning as in section 2 of the Value-Added Tax Consolidation Act 2010.
Value-Added Tax Consolidation Act 2010	sec0099.html	(c) section 99 of the Value-Added Tax Consolidation Act 2010,
Value-Added Tax Consolidation Act 2010	VATCA10.html	(g) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act,
Value-Added Tax Consolidation Act 2010	VATCA10.html	“taxable period” has the same meaning as in section 2 of the Value-Added Tax Consolidation Act 2010.
Value-Added Tax Consolidation Act 2010	VATCA10.html	(c) section 99 of the Value-Added Tax Consolidation Act 2010,
Links to Section 865B (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0111AAG.html	(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;
Taxes Consolidation Act, 1997	sec0811B.html	(c) Notwithstanding any limitation in section 865(4) on the time within which a claim for repayment of tax is required to be made or the provisions relating to the offset of tax in section 865B, a claim for the offset or repayment referred to in paragraph (a) shall be made within 4 years from the end of the year of assessment in which the loan, or part of the loan, is repaid or the use of the benefit or asset, as the case may be, ceases.
Taxes Consolidation Act, 1997	sec0959F.html	(3) Where it is proved to the satisfaction of the Revenue Commissioners that any double assessment has been made and that payment has been made on both assessments, they shall, subject to section 865B, offset the amount of the overpayment (in whole or in part as appropriate) against any other liability of that person in accordance with section 960H or, as the case may be but subject to section 865, repay the amount of the overpayment (or the balance of it after any offset) to the person on whom the double assessment has been made.