Links from Section 959V | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(5) Where another person, as referred to in section 959L, is acting under the chargeable person’s authority— |
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Taxes Consolidation Act, 1997 |
(7) Notice under this section shall not be given in relation to a return and a self assessment after a Revenue officer has started to make enquiries under section 959Z in relation to the return or self assessment or after he or she has commenced an audit or other investigation which relates to the tax affairs of the person to whom the return or self assessment relates for the chargeable period involved. |
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Taxes Consolidation Act, 1997 |
(8) This section is without prejudice to the operation of section 1077E or 1077F, as appropriate. |
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Taxes Consolidation Act, 1997 |
(8) This section is without prejudice to the operation of section 1077E or 1077F, as appropriate. |
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Links to Section 959V (from within TaxSource Total) | ||
Act | Linked from | Context |
(5) Subject to section 959V, where subsequent to making an interim claim— |
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(b) The requirement in paragraph (a)(ii) to make an amendment shall apply notwithstanding section 396(9), 396A(5) or 396B(6), as the case may be, but shall not prevent a company from making a notice of amendment under section 959V. |
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Taxes Consolidation Act, 1997 |
(3) An IIR return and IIR self-assessment may be amended in accordance with section 959V, as applied by section 111AAT. |
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Taxes Consolidation Act, 1997 |
(3) A UTPR return and UTPR self-assessment may be amended in accordance with section 959V, as applied by section 111AAT. |
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Taxes Consolidation Act, 1997 |
(3) A QDTT return and QDTT self-assessment may be amended in accordance with section 959V, as applied by section 111AAT. |
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Taxes Consolidation Act, 1997 |
(1)Sections 959V, 959Y, 959Z, 959AA, 959AC, 959AD, 959AE, 959AU, 959AV and 959AW shall apply to GloBE tax, subject to the following modifications: |
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Taxes Consolidation Act, 1997 |
(i) the reference in section 959V(5) to section 959L shall be construed as including a reference to section 111AAR. |
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Taxes Consolidation Act, 1997 |
(5) Subject to section 959V, where subsequent to making an interim claim— |
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Taxes Consolidation Act, 1997 |
(b) The requirement in paragraph (a)(ii) to make an amendment shall apply notwithstanding section 396(9), 396A(5) or 396B(6), as the case may be, but shall not prevent a company from making a notice of amendment under section 959V. |
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Taxes Consolidation Act, 1997 |
(f) This subsection applies notwithstanding any limitation in section 865(4) or section 959V(6) on the time within which a claim for a repayment of tax is required to be made, and section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of an election made under paragraph (a) or (b) where the specified individual has made a timely claim for relief in accordance with section 508G and a valid claim for a repayment of tax within the meaning of section 865(1)(b). |
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Taxes Consolidation Act, 1997 |
(b) in section 959V(6) on the period within which a chargeable person may amend a return and self assessment, |
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Taxes Consolidation Act, 1997 |
section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of an election made under subsection (2), where a licence holder gives notice of such an election and amends the return and self assessment solely in respect of such election, in accordance with section 959V, for the relevant chargeable period within a period of 4 years after the end of the chargeable period in which the Brexit compensation sum is received and has made a valid claim in relation to a repayment of tax within the meaning of section 865. |
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Taxes Consolidation Act, 1997 |
(ii) where any part of the relevant amount relates to an accounting period which commenced on or after 1 January 2013, then the return and self assessment for that accounting period shall be amended in accordance with section 959V to correct that part of the relevant amount, and |
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Taxes Consolidation Act, 1997 |
(iii) where any part of the relevant amount relates to an accounting period which commenced before 1 January 2013, then the return for that accounting period shall be amended to correct that part of the relevant amount and for this purpose section 959V shall apply to such an amendment as if— |
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Taxes Consolidation Act, 1997 |
(2A) Where a chargeable person (within the meaning of Part 41A) makes a claim under subsection (2) for repayment of tax which, but for an error or mistake referred to in that subsection, would not have been due it shall not constitute a valid claim for the purposes of subsection (3) unless the return and self assessment for the period to which the claim relates is amended, in accordance with section 959V, to correct the error or mistake. |
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Taxes Consolidation Act, 1997 |
(2B) Where a chargeable person (within the meaning of section 950) makes a claim under subsection (2) for repayment of tax which, but for an error or mistake referred to in that subsection, would not have been due and the claim relates to an accounting period which commenced before 1 January 2013 or to a year of assessment before the year of assessment 2013 it shall not constitute a valid claim for the purposes of subsection (3) unless the person’s return for the accounting period or year of assessment, as the case may be, to which the claim relates is amended in accordance with section 959V to correct the error or mistake, and for this purpose section 959V shall apply to such an amendment as if— |
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Taxes Consolidation Act, 1997 |
(2B) Where a chargeable person (within the meaning of section 950) makes a claim under subsection (2) for repayment of tax which, but for an error or mistake referred to in that subsection, would not have been due and the claim relates to an accounting period which commenced before 1 January 2013 or to a year of assessment before the year of assessment 2013 it shall not constitute a valid claim for the purposes of subsection (3) unless the person’s return for the accounting period or year of assessment, as the case may be, to which the claim relates is amended in accordance with section 959V to correct the error or mistake, and for this purpose section 959V shall apply to such an amendment as if— |
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Taxes Consolidation Act, 1997 |
(b) a self assessment amended under section 959V, |
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Taxes Consolidation Act, 1997 |
(2) A self assessment amended by a chargeable person under section 959V shall be amended by reference to the particulars contained in the chargeable person’s return, as amended by notice under that section, for the chargeable period involved. |
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Taxes Consolidation Act, 1997 |
(2) A person who is required under this Chapter to amend a self assessment in a return amended by notice under section 959V for a chargeable period and who does not amend the self assessment in the return shall be liable to a penalty of €100. |