Links from Section 960L | ||
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Act | Linked to | Context |
Electronic Commerce Act, 2000 |
“electronic” has the meaning assigned to it by the Electronic Commerce Act 2000 and an “electronic certificate” shall be construed accordingly; |
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Enforcement of Court Orders Act, 1926 |
(a) if the sum certified in the certificate is in excess of €19,050, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated in accordance to the scales appointed by the Minister for Justice, Equality and Law Reform under section 14(1)(a) of the Enforcement of Court Orders Act 1926 and for the time being in force, as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order, within the meaning of the Enforcement of Court Orders Act 1926 (in this section referred to as an “execution order”), of the High Court, |
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Enforcement of Court Orders Act, 1926 |
(a) if the sum certified in the certificate is in excess of €19,050, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated in accordance to the scales appointed by the Minister for Justice, Equality and Law Reform under section 14(1)(a) of the Enforcement of Court Orders Act 1926 and for the time being in force, as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order, within the meaning of the Enforcement of Court Orders Act 1926 (in this section referred to as an “execution order”), of the High Court, |
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Enforcement of Court Orders Act, 1926 |
(a) if the sum certified in the certificate is in excess of €19,050, to charge and (where appropriate) to add to that sum and (in any case) to levy under the certificate such fees and expenses, calculated in accordance to the scales appointed by the Minister for Justice, Equality and Law Reform under section 14(1)(a) of the Enforcement of Court Orders Act 1926 and for the time being in force, as the county registrar or sheriff would be entitled so to charge or add and to levy if the certificate were an execution order, within the meaning of the Enforcement of Court Orders Act 1926 (in this section referred to as an “execution order”), of the High Court, |
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Links to Section 960L (from within TaxSource Total) | ||
Act | Linked from | Context |
(b) where the sheriff or county registrar has commenced, but not yet completed, seizing goods, animals or other chattels on foot of a certificate issued under section 960L relating to the declared liabilities, |
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Taxes Consolidation Act, 1997 |
“certificate” means a certificate issued under
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Taxes Consolidation Act, 1997 |
“fees” means the fees known as poundage fees payable under section 14(1) of the Enforcement of Court Orders Act, 1926, and orders made under that section for services in or about the execution of an execution order directing or authorising
the execution of an order of a court by the seizure and sale of a person’s property or, as may be appropriate, the fees corresponding
to those fees payable under
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Taxes Consolidation Act, 1997 |
(9)(a) Where action for the recovery of income tax or corporation tax charged by an assessment has been taken, being action by means
of the institution of proceedings in any court or the issue of a certificate under
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Taxes Consolidation Act, 1997 |
(b) Where, in a case within paragraph (a), an application under subsection (7)(a) is allowed or, on an application under subsection (8)(c), the Appeal Commissioners direct as provided in that subsection, the applicant shall in no case be entitled to repayment
of any sum paid or borne by the applicant in respect of costs of any such court proceedings or, as the case may be, of any
fees or expenses charged by the county registrar or sheriff executing a certificate under
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Value-Added Tax Consolidation Act 2010 |
(B) subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly. |
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Value-Added Tax Consolidation Act 2010 |
(B) subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly. |