Links from Section 886 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(i) on that person’s own behalf or on behalf of any other person, carries on or exercises any trade, profession or other activity the profits or gains of which are chargeable under Schedule D, |
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Taxes Consolidation Act, 1997 |
(ii) is chargeable to tax under Schedule D or F in respect of any other source of income, or |
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Taxes Consolidation Act, 1997 |
(b) subject to section 887(2), by means of any electronic, photographic or other process. |
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Taxes Consolidation Act, 1997 |
(i) the records shall include records and linking documents relating to any allowance, deduction, relief or credit (referred to in this paragraph as a ‘relevant amount’) taken into account in computing the amount of tax payable (within the meaning of section 959A), for the year of assessment or accounting period concerned, |
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Taxes Consolidation Act, 1997 |
(d) Where any such trade, profession or other activity is carried on in partnership, the precedent partner (within the meaning of section 1007) shall for the purposes of this section be deemed to be the person carrying on that trade, profession or other activity. |
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Links to Section 886 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
sections 886 and 905 |
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Taxes Consolidation Act, 1997 |
(1) Without prejudice to any other mode of recovery of a penalty under the
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Taxes Consolidation Act, 1997 |
shall, in advance of the making of such a relevant distribution and in respect of each person who is beneficially entitled to such a relevant distribution, take all reasonable steps to obtain the tax reference number of that person and shall keep as a record that tax reference number, and section 886 shall apply in relation to that record as it applies in relation to records within the meaning of that section. |
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Taxes Consolidation Act, 1997 |
(d) in so far as those Acts relate to the keeping of records (within the meaning of section 886) and the making available of such records for inspection, as if such profits or gains were chargeable to income tax. |
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Taxes Consolidation Act, 1997 |
(d) in so far as those Acts relate to the keeping of records (within the meaning of section 886) and the making available of such records for inspection, as if such profits or gains were chargeable to income tax or corporation tax, as the case may be. |
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Taxes Consolidation Act, 1997 |
(d) in so far as those Acts relate to the keeping of records (within the meaning of section 886) and the making available of such records for inspection, as if such profits or gains were chargeable to income tax or corporation tax, as the case may be. |
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Taxes Consolidation Act, 1997 |
(d) in so far as those Acts relate to the keeping of records (within the meaning of section 886) and the making available of such records for inspection, as if such profits or gains were chargeable to income tax or corporation tax, as the case may be. |
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Taxes Consolidation Act, 1997 |
(11)Subsections (3) and (4) of section 886 shall apply with any necessary modifications to the relevant branch records as those provisions apply to the records required by that section. |
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Taxes Consolidation Act, 1997 |
(c) |
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Taxes Consolidation Act, 1997 |
(i) records required to be kept or retained by the
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Taxes Consolidation Act, 1997 |
(ii) records, in relation to the production and distribution of the qualifying film, required to be kept or retained by that other person by virtue of section 886, or which would be so required if that other person were subject to the provisions of that section, |
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Taxes Consolidation Act, 1997 |
(b) without prejudice to the generality of section 886, where the company fails to provide, when requested to do so by the Revenue Commissioners, for the purposes of verifying compliance with the provisions governing the relief or with any condition specified in a certificate issued by the Minister under subsection (4) or subsection (9), evidence to vouch each item of expenditure in the State or elsewhere on the development of the interim digital game and the qualifying digital game, whether expended by the digital games development company or by any other person engaged, directly or indirectly, by the digital games development company to provide goods, services or facilities in relation to such development and, in particular, such evidence shall include— |
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Taxes Consolidation Act, 1997 |
(i) records required to be kept or retained by the digital games development company by virtue of section 886, and |
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Taxes Consolidation Act, 1997 |
(ii) records, in relation to the development of the interim digital game and the qualifying digital game, required to be kept or retained by that other person by virtue of section 886, or which would be so required if that other person were subject to the provisions of that section, |
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Taxes Consolidation Act, 1997 |
(2) The obligations contained in subsections (3) and (4) of section 886 to keep and retain records and linking documents apply to all records, documents and other data created or maintained manually or by any electronic means for the purposes of this Chapter. |
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Taxes Consolidation Act, 1997 |
(c) properly and accurately keeps and will keep any business records to which section 886(2) refers and any other records normally kept in connection with such a business, |
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Taxes Consolidation Act, 1997 |
(c) properly and accurately keeps and will keep any business records to which section 886(2) refers and any other records normally kept in connection with such a business, |
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Taxes Consolidation Act, 1997 |
(5) Without prejudice to other provisions of the Tax Acts, the obligations contained in subsections (3) and (4) of section 886 to keep and retain records and linking documents apply to all records, documents or other data created or maintained manually or by any electronic means for the purposes of this Chapter. |
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Taxes Consolidation Act, 1997 |
(iii) that in connection with the business records to which section 886(2) refers are being or will be kept, and any other records normally kept in connection with such a business are being or will be kept properly and accurately, |
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Taxes Consolidation Act, 1997 |
“linking documents” has the same meaning as in section 886(1); |
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Taxes Consolidation Act, 1997 |
“records” has the same meaning as in section 886(1); |
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Taxes Consolidation Act, 1997 |
(3)The records referred to in subsection (1) shall be prepared on a timely basis and, subject to subsection (4), the obligations contained in subsections (3) and (4) of section 886 to keep and retain records and linking documents apply to all records, documents or other data created or maintained manually or by any electronic means for the purposes of this Chapter. |
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Taxes Consolidation Act, 1997 |
(4)For the purposes of this section, section 886(4)(a) shall apply as if for subparagraphs (i) and (ii) there were substituted: |
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Taxes Consolidation Act, 1997 |
(8)Subsection (3) of section 886 shall apply to the records referred to in subsections (2) and (3) as it applies to records required by that section. |
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Taxes Consolidation Act, 1997 |
(i)shall be prepared on a timely basis and subsection (3) of section 886 shall apply to such records as it applies to records required by that section, and |
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Taxes Consolidation Act, 1997 |
(b) under section 886. |
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Taxes Consolidation Act, 1997 |
(j) Notwithstanding section 886, where a person chargeable makes a claim under this subsection, the period for which the linking documents and records (within the meaning of that section) relating to the claim are to be retained by the person required to keep the records under that section shall commence on the final day of the specified period in respect of which the claim is made. |