Link Report

The Revenue Commissioners in exercise of the powers conferred on them by section 917EA (inserted by section 164 of the Finance Act 2003 (No. 3 of 2003)) of the Taxes Consolidation Act 1997 (No. 39 of 1997) make the following regulations:

“electronic means” has the meaning given to it by section 917EA of the Act of 1997;

“electronic means” has the same meaning as in section 917EA of the Act;

“electronic means” has the same meaning as in section 917EA of the Act;

“electronic means” has the meaning given to it by section 917EA of the Act of 1997;

(b) a person who is a specified person (within the meaning of section 917EA of the Act of 1997).

“electronic means” has the meaning given to it by section 917EA of the Taxes Consolidation Act 1997;

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

(8)(a) In this subsection, “electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997.

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

(f) A notice of attachment, notice of revocation and any other notice provided for by this section (including the obligation to notify a taxpayer or relevant person in accordance with paragraph (b) of subsection (12) but not including the notice referred to in paragraph (a) of that subsection) may be given to a taxpayer or to a relevant person, as the case may be, by electronic means (within the meaning of section 917EA).

(ia) where a person who is a specified person in relation to the delivery of a specified return for the purposes of any regulations made under section 917EA delivers a return of income on or before the specified return date for the chargeable period but does so in a form other than that required by any such regulations the person shall be deemed to have delivered an incorrect return on or before the specified return date for the chargeable period and subparagraph (ii) shall apply accordingly,

“electronic means” has the same meaning as in section 917EA(1);

(4) The statement referred to in subsection (3) may be issued in writing or by electronic means (within the meaning of section 917EA) and shall be in such form as may be approved by the Revenue Commissioners for that purpose.

“electronic means” has the meaning assigned to it in section 917EA(1);

“electronic means” has the same meaning as in section 917EA(1);

(b) as respects the remittance, made by such electronic means (within the meaning of section 917EA) as are required by the Revenue Commissioners,

“electronic means” has the same meaning as in section 917EA(1);

(iii) Where a remittance referred to in subparagraph (i) is made by such electronic means (within the meaning of section 917EA) as are approved by the Revenue Commissioners, subparagraph (i) shall apply and have effect as if “Within 23 days of the end of every income tax month” were substituted for “Within 14 days of the end of every income tax month” but, where the said remittance is not made within that period of 23 days, subparagraph (i) shall apply and have effect without regard to the provisions of this subparagraph.

“electronic means” has the meaning assigned to it in section 917EA(1);

"electronic means" has the meaning assigned to it in section 917EA;

“electronic means” has the meaning given to it by section 917EA;

(b) that the individual notifies the Revenue Commissioners, by such electronic means (within the meaning of section 917EA) as are required by the Commissioners, within the period of 12 months from the date the electronic means are made available by the Commissioners, or before the first benefit crystallisation event occurs after the specified date, whichever is the earlier, that he or she has a personal fund threshold and provides the following information (in this section referred to as the “PFT notification”)—

“electronic means” has the same meaning as it has in section 917EA(1);

(3) This section shall not apply to an individual who is, by virtue of section 917EA, a specified person who is required to deliver the return concerned by electronic means.

(b) Without prejudice to the generality of subsection (2), the Collector-General may issue a demand by electronic means (within the meaning of section 917EA) to an approved person or to a person who is required to deliver a return and pay tax in accordance with regulations made by the Revenue Commissioners under section 917EA.

(b) Without prejudice to the generality of subsection (2), the Collector-General may issue a demand by electronic means (within the meaning of section 917EA) to an approved person or to a person who is required to deliver a return and pay tax in accordance with regulations made by the Revenue Commissioners under section 917EA.

“electronic means” has the same meaning as it has in section 917EA(1);

(a)to an employer who has been excluded by the Revenue Commissioners, in accordance with regulations made under section 917EA, from the obligation to use electronic means, for such period as the Revenue Commissioners may specify,

“electronic remittance” means a remittance made by such electronic means (within the meaning of section 917EA of the Taxes Consolidation Act 1997) as are required by the Revenue Commissioners;