Links from Section 959AF | ||
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Act | Linked to | Context |
Finance Act 2012 |
(4) Notwithstanding section 129(4) of the Finance Act 2012, subsection (1) shall apply to an assessment or an amended assessment, as the case may be, made on a person for a chargeable period, that is an accounting period of a company, that starts before 1 January 2013 or for any year of assessment preceding 2013. |
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https://www.irishstatutebook.ie/eli/2012/si/589/made/en/print |
unresolved |
(i) to prepare and deliver a return under Part 7 of the Finance (Local Property Tax) Act 2012, or |
section 129(4) |
(4) Notwithstanding section 129(4) of the Finance Act 2012, subsection (1) shall apply to an assessment or an amended assessment, as the case may be, made on a person for a chargeable period, that is an accounting period of a company, that starts before 1 January 2013 or for any year of assessment preceding 2013. |
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Taxes Consolidation Act, 1997 |
(1) |
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Taxes Consolidation Act, 1997 |
those grounds may be stated in the notice of appeal for the purpose of section 949I(2)(d). |
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Taxes Consolidation Act, 1997 |
(3) |
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Taxes Consolidation Act, 1997 |
(a) in the case of a chargeable person, by reason of section 959AA, 959AC or 959AD, or |
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Taxes Consolidation Act, 1997 |
(b) in the case of a person other than a chargeable person, by reason of section 959AB or 959AD, |
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Taxes Consolidation Act, 1997 |
(a) in the case of a chargeable person, by reason of section 959AA, 959AC or 959AD, or |
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Taxes Consolidation Act, 1997 |
(a) in the case of a chargeable person, by reason of section 959AA, 959AC or 959AD, or |
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Taxes Consolidation Act, 1997 |
(b) in the case of a person other than a chargeable person, by reason of section 959AB or 959AD, |
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Taxes Consolidation Act, 1997 |
(3) |
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Taxes Consolidation Act, 1997 |
(1A) No appeal lies against an assessment or an amended assessment where the sole matter on which the person, on whom the assessment or amended assessment, as the case may be, was made, is aggrieved relates to a surcharge imposed under section 1084(2), other than where that person’s ground for the appeal relates to— |
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Taxes Consolidation Act, 1997 |
(a) a matter referred to in
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Links to Section 959AF (from within TaxSource Total) | ||
Act | Linked from | Context |
(3) In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was precluded from making the assessment or the amendment, as the case may be, the Acts (within the meaning of section 959A) shall apply as if the assessment or the amendment had not been made and, accordingly, that assessment or amended assessment shall be void. |
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(4) In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was not precluded from making the assessment or the amendment, as the case may be, that assessment or amended assessment shall stand, but this is without prejudice to the Appeal Commissioners making a determination in relation to that assessment or amended assessment on foot of an appeal on grounds other than those referred to in section 959AF(2). |
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(4) In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was not precluded from making the assessment or the amendment, as the case may be, that assessment or amended assessment shall stand, but this is without prejudice to the Appeal Commissioners making a determination in relation to that assessment or amended assessment on foot of an appeal on grounds other than those referred to in section 959AF(2). |
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(ii) in subsection (4)(b)(ii) by substituting “, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment and subsections (2) and (3) of section 949AK” for “and subsections (2) and (3) of section 959AF”, |
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(g) by substituting the following for section 959AF: |
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(3) Where paragraph (a) of subsection (1) applies and an assessment has been made or amended, as the case may be, for the chargeable period referred to in that subsection on foot of a Revenue officer’s enquiry or action, a chargeable person may appeal to the Appeal Commissioners under and in accordance with section 959AF(2). |
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Taxes Consolidation Act, 1997 |
(3) In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was precluded from making the assessment or the amendment, as the case may be, the Acts (within the meaning of section 959A) shall apply as if the assessment or the amendment had not been made and, accordingly, that assessment or amended assessment shall be void. |
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Taxes Consolidation Act, 1997 |
(4) In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was not precluded from making the assessment or the amendment, as the case may be, that assessment or amended assessment shall stand, but this is without prejudice to the Appeal Commissioners making a determination in relation to that assessment or amended assessment on foot of an appeal on grounds other than those referred to in section 959AF(2). |
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Taxes Consolidation Act, 1997 |
(4) In relation to an appeal against an assessment on the grounds referred to in section 959AF(2), if the Appeal Commissioners determine that a Revenue officer was not precluded from making the assessment or the amendment, as the case may be, that assessment or amended assessment shall stand, but this is without prejudice to the Appeal Commissioners making a determination in relation to that assessment or amended assessment on foot of an appeal on grounds other than those referred to in section 959AF(2). |
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Taxes Consolidation Act, 1997 |
Notwithstanding section 959AF(3), an assessment or amended assessment, as the case may be, made on a person shall not be final and conclusive where, within 30 days after the date of the notice of assessment, the person— |