Link Report

This report lists all the outbound links from Section 959AB under the heading Links from Section 959AB.

Sections and schedules within TaxSource Total linking to Section 959AB are listed under Links to Section 959AB (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 959AB
Act Linked to Context

Taxes Consolidation Act, 1997

sec0112.html

(3) The emoluments to which this subsection applies are emoluments within the meaning of section 112(2), including any payments chargeable to tax by virtue of section 123 and any sums which by virtue of Chapter 3 of Part 5 are to be treated as perquisites of a person’s office or employment, being emoluments, payments or sums other than those taken into account in an assessment to income tax for the year of assessment in which they are received and, for the purposes of subsection (2)—

Taxes Consolidation Act, 1997

sec0123.html

(3) The emoluments to which this subsection applies are emoluments within the meaning of section 112(2), including any payments chargeable to tax by virtue of section 123 and any sums which by virtue of Chapter 3 of Part 5 are to be treated as perquisites of a person’s office or employment, being emoluments, payments or sums other than those taken into account in an assessment to income tax for the year of assessment in which they are received and, for the purposes of subsection (2)—

Taxes Consolidation Act, 1997

sec0123.html

(a) any such payment shall, notwithstanding anything in section 123(4), be treated as having been received at the time it was actually received, and

Taxes Consolidation Act, 1997

sec0811.html

(4) Nothing in this section affects the operation of section 811 or 811A section 811, 811A, 811C or 811D.

Taxes Consolidation Act, 1997

sec0811A.html

(4) Nothing in this section affects the operation of section 811 or 811A section 811, 811A, 811C or 811D.

Taxes Consolidation Act, 1997

sec0811C.html

(4) Nothing in this section affects the operation of section 811 or 811A section 811, 811A, 811C or 811D.

Taxes Consolidation Act, 1997

sec0811D.html

(4) Nothing in this section affects the operation of section 811 or 811A section 811, 811A, 811C or 811D.

Links to Section 959AB (from within TaxSource Total)
Act Linked from Context

sec0039.html

(b) in the case of a person other than a chargeable person, by reason of section 959AB or 959AD,

Taxes Consolidation Act, 1997

sec0811A.html

(1A) Without prejudice to the generality of any provision of this section or section 811, sections 955(2)(a) and 956(1)(c), as construed together with section 950(2), shall not be construed nothing in section 959Z, 959AA or 959AB shall be construed as preventing an officer of the Revenue Commissioners from—

Taxes Consolidation Act, 1997

sec0959AA.html

(2A) Notwithstanding subsection (1) and section 959AB(1) subsection (1), section 959AB(1) and any limitation in the Acts on the time within which a claim for relief from tax is required to be made , a Revenue officer may, at any time, make or amend an assessment for a chargeable period to give effect to a mutual agreement reached, under an arrangement having the force of law by virtue of section 826(1), between the competent authority of the State and a competent authority of another jurisdiction and tax shall be paid or repaid (notwithstanding any limitation in section 865(4) on the time within which a claim for repayment of tax is required to be made) where appropriate in accordance with any such assessment or amended assessment.

Taxes Consolidation Act, 1997

sec0959AD.html

(3) Notwithstanding sections 959AA and 959AB, where a Revenue officer has reasonable grounds for believing that any form of fraud or neglect has been committed by or on behalf of a person in connection with or in relation to tax due for a chargeable period, a Revenue officer may, at any time, make a Revenue assessment on that person for the chargeable period.

Taxes Consolidation Act, 1997

sec0959AF.html

(b) in the case of a person other than a chargeable person, by reason of section 959AB or 959AD,

Taxes Consolidation Act, 1997

sec0997.html

(1A) Notwithstanding subsection (1) Subject to sections 959AB and 959AD, an assessment under Schedule E in respect of emoluments to which this Chapter applies shall not be made for any year of assessment—