| Links from Section 898G | ||
|---|---|---|
| Act | Linked to | Context |
|
Criminal Justice Act, 1994 |
but where, on the basis of documentary proof of identity and residence presented by the individual which is acceptable for the purposes of section 32 of the Criminal Justice Act 1994, the paying agent is satisfied that the individual is resident in the State this section shall not apply to that individual as respects contractual relations entered into or transactions carried out before 1 June 2004, but where the paying agent comes into possession of, or becomes aware of, information which can reasonably be taken to indicate that the individual is not, or may not be, so resident the paying agent shall make all reasonable efforts to determine the individual’s correct identity and residence in accordance with the procedures set out in subsections (4) and (5). |
|
|
Criminal Justice Act, 1994 |
(b) If an individual’s address does not appear on his or her passport or official identity card the paying agent shall establish the individual’s address on the basis of any other documentary proof of identity presented by the individual which is acceptable for the purposes of section 32 of the Criminal Justice Act 1994. |
|
|
Criminal Justice Act, 1994 |
(iii) if the paying agent has reason to believe that the person’s residence is other than that shown on his or her passport or official identity card, in any other documentary proof of identity presented by the individual which is acceptable for the purposes of section 32 of the Criminal Justice Act 1994. |
|
|
Criminal Justice Act, 1994 |
but where, on the basis of documentary proof of identity and residence presented by the individual which is acceptable for the purposes of section 32 of the Criminal Justice Act 1994, the paying agent is satisfied that the individual is resident in the State this section shall not apply to that individual as respects contractual relations entered into or transactions carried out before 1 June 2004, but where the paying agent comes into possession of, or becomes aware of, information which can reasonably be taken to indicate that the individual is not, or may not be, so resident the paying agent shall make all reasonable efforts to determine the individual’s correct identity and residence in accordance with the procedures set out in subsections (4) and (5). |
|
|
Criminal Justice Act, 1994 |
(b) If an individual’s address does not appear on his or her passport or official identity card the paying agent shall establish the individual’s address on the basis of any other documentary proof of identity presented by the individual which is acceptable for the purposes of section 32 of the Criminal Justice Act 1994. |
|
|
Criminal Justice Act, 1994 |
(iii) if the paying agent has reason to believe that the person’s residence is other than that shown on his or her passport or official identity card, in any other documentary proof of identity presented by the individual which is acceptable for the purposes of section 32 of the Criminal Justice Act 1994. |
|
| Links to Section 898G (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“official identity card” has the meaning assigned to it by section 898G(1); |
|
|
Taxes Consolidation Act, 1997 |
(4) The condition of this subsection is that the intermediary provides the person from whom he or she receives an interest payment with the identity of the other individual established in accordance with section 898F or 898G, as appropriate. |
|
|
Taxes Consolidation Act, 1997 |
(5) If a paying agent has information to the effect, or information indicating, that an individual is not the beneficial owner of an interest payment and paragraph (a), (b) or (c) of subsection (2) does not apply to that individual, the paying agent shall take reasonable steps to identify the beneficial owner in accordance with the provisions of section 898F or 898G, as appropriate. |
|
|
Taxes Consolidation Act, 1997 |
(b) Where in accordance with paragraph (a) a paying agent becomes aware or has reason to believe that the individual’s circumstances have changed or have been incorrectly established, the paying agent shall make all reasonable efforts to establish the individual’s correct identity and residence in accordance with the procedures set out in subsection (4) or (5) of section 898G, as appropriate. |
|
|
Taxes Consolidation Act, 1997 |
(7) Where an individual informs a paying agent that his or her circumstances as established in accordance with the procedure set out in this section have changed, the paying agent shall establish his or her new circumstances in accordance with the procedure set out in subsection (4) or (5) of 898G, as appropriate. |
|
|
Taxes Consolidation Act, 1997 |
as established in accordance with the procedure set out in section 898G. |
|
|
Taxes Consolidation Act, 1997 |
(e) the materials and documents referred to in sections 898F(5) and 898G(6). |
|
|
Taxes Consolidation Act, 1997 |
(a) examine the procedures put in place by the paying agent for the purpose of ensuring compliance by the paying agent with the paying agent’s obligations under sections 898F and 898G, |
|
|
Taxes Consolidation Act, 1997 |
(ii) the paying agent is, in respect of each account or transaction in the sample, in possession of the materials and documents referred to in section 898F(5) or 898G(6), as appropriate. |
|
|
Taxes Consolidation Act, 1997 |
(a) fails, without reasonable excuse, to comply with any of the requirements of section 898F or 898G, |
|