No 39 of 1997, Section 990, Link Report

Links from Section 990
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0531AOA.html	and tax shall be paid or repaid (notwithstanding any limitation in subsection (6A) of section 985G or subsection (6) of section 531AOA) where appropriate in accordance with any such amendment.
Taxes Consolidation Act, 1997	sec0531AOA.html	(7) Notwithstanding subsection (5) and any limitation in the Tax Acts on the period within which a claim for relief from tax is required to be made, an inspector or other officer may, at any time, make or amend an assessment for an income tax month 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 subsection (6A) of section 985G or subsection (6) of section 531AOA) where appropriate in accordance with any such assessment or amended assessment.
Taxes Consolidation Act, 1997	sec0826.html	(7) Notwithstanding subsection (5) and any limitation in the Tax Acts on the period within which a claim for relief from tax is required to be made, an inspector or other officer may, at any time, make or amend an assessment for an income tax month 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 subsection (6A) of section 985G or subsection (6) of section 531AOA) where appropriate in accordance with any such assessment or amended assessment.
Taxes Consolidation Act, 1997	sec0949I.html	(a)the employer may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice, and
Taxes Consolidation Act, 1997	sec0949V.html	(iii) an agreement within the meaning of section 949V,
Taxes Consolidation Act, 1997	sec0959AD.html	(b) In this subsection, “neglect” has the same meaning as it has in section 959AD and subsection (2) of that section shall apply accordingly.
Taxes Consolidation Act, 1997	sec0985G.html	(a)a return made under section 985G does not include the total amount of tax due for the relevant income tax month, or
Taxes Consolidation Act, 1997	sec0985G.html	(b)a return should have, but has not been, made under section 985G for an income tax month,
Taxes Consolidation Act, 1997	sec0985G.html	and tax shall be paid or repaid (notwithstanding any limitation in subsection (6A) of section 985G or subsection (6) of section 531AOA) where appropriate in accordance with any such amendment.
Taxes Consolidation Act, 1997	sec0985G.html	(7) Notwithstanding subsection (5) and any limitation in the Tax Acts on the period within which a claim for relief from tax is required to be made, an inspector or other officer may, at any time, make or amend an assessment for an income tax month 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 subsection (6A) of section 985G or subsection (6) of section 531AOA) where appropriate in accordance with any such assessment or amended assessment.
Links to Section 990 (from within TaxSource Total)
Act	Linked from	Context
	sec0028C.html	(4) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990 of the Taxes Consolidation Act 1997, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer—
	sec0028D.html	(4) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990 of the Taxes Consolidation Act 1997, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer—
	sec0003.html	(5) An inspector, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer is unable to pay all or part of the employer’s Covid-19 liabilities.
	sec0034.html	‘assessment’ means an assessment to tax made under the Acts or an estimate of tax made under section 989(2) or 990(1);
	sec0039.html	(e) in section 990 by substituting the following for paragraph (a) of subsection (2):
	sec0005.html	(5) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990 of the Act of 1997, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer is unable to pay all or part of the employer’s Covid-19 liabilities.
Taxes Consolidation Act, 1997	sec0531AR.html	Sections ~~989,~~990 and 990A shall apply to universal social charge as they apply to income tax.
Taxes Consolidation Act, 1997	sec0531G.html	Sections 989, 990 and 990A shall apply to income levy as they apply to income tax.
Taxes Consolidation Act, 1997	sec0531Y.html	(b) sections 989, 990, 991 and 991A apply as if the respective references to income tax or tax in those sections included a reference to the parking levy payable under this Part.
Taxes Consolidation Act, 1997	sec0960I.html	(a) any amount of tax assessed under section 990, or
Taxes Consolidation Act, 1997	sec0960O.html	(v) amounts of tax to which section 990 applies that relate to a period or periods falling in whole or in part within the relevant period.
Taxes Consolidation Act, 1997	sec0960P.html	(f) amounts of tax to which section 990 applies which relate to a period or periods falling in whole or in part within the relevant period.
Taxes Consolidation Act, 1997	sec0990A.html	(a)where the inspector, any officer of the Revenue Commissioners nominated by them for the purposes of section 990 (in this section referred to as “the nominated officer”) or any other officer of the Revenue Commissioners acting with the knowledge of the inspector or the nominated officer causes, for the purposes of section 990, to be issued, manually or by any electronic, photographic or other process, and to be served, a notice bearing the name of the inspector or the nominated officer, the assessment to which that notice relates shall be deemed to have been made by the inspector or the nominated officer, as the case may be, to the best of his or her opinion, and
Taxes Consolidation Act, 1997	sec0990A.html	(a)where the inspector, any officer of the Revenue Commissioners nominated by them for the purposes of section 990 (in this section referred to as “the nominated officer”) or any other officer of the Revenue Commissioners acting with the knowledge of the inspector or the nominated officer causes, for the purposes of section 990, to be issued, manually or by any electronic, photographic or other process, and to be served, a notice bearing the name of the inspector or the nominated officer, the assessment to which that notice relates shall be deemed to have been made by the inspector or the nominated officer, as the case may be, to the best of his or her opinion, and
Taxes Consolidation Act, 1997	sec0990A.html	(b)the provisions of section 959G shall, subject to any necessary modifications, apply in relation to assessments made in accordance with the provisions of section 990 as they apply in relation to assessments to income tax.
Taxes Consolidation Act, 1997	sec0991B.html	(5) An inspector, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer—