Link Report

This report lists all the outbound links from Section 991B under the heading Links from Section 991B.

Sections and schedules within TaxSource Total linking to Section 991B are listed under Links to Section 991B (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 Links in repealed sections of the legislation are not listed.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 991B
Act Linked to Context

2012/en/act/pub/0052/LPTA12.html

unresolved

(e) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,

2020/en/act/pub/0002/COVIDA20.html

unresolved

“Covid-19” has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020;

2020/en/act/pub/0002/COVIDA20.html

unresolved

(b)section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020,

2020/en/act/pub/0002/sec0028B.html

unresolved

(b)section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020,

Capital Acquisitions Tax Consolidation Act, 2003

CATCA03.html

(c) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,

Customs Act 2015

Customs Act 2015

(f) the Customs Act 2015 and the enactments amending or extending that Act,

https://www.irishstatutebook.ie/eli/2012/si/589/made/en/print

unresolved

(c) local property tax under Chapter 1 of Part 10 of the Finance (Local Property Tax) Act 2012;

https://www.irishstatutebook.ie/eli/2012/si/589/made/en/print

unresolved

(c) local property tax under Chapter 1 of Part 10 of the Finance (Local Property Tax) Act 2012,

Stamp Duty Consolidation Act, 1999

SDCA99.html

(b) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,

Taxes Consolidation Act, 1997

sec0485.html

(a)section 485,

Taxes Consolidation Act, 1997

sec0960E.html

(13)Section 960E(2) shall not apply in respect of Covid-19 liabilities where the employer concerned complies with the employer’s requirements to file returns under this Chapter.

Taxes Consolidation Act, 1997

sec0985G.html

(14)Where the Collector-General has, under section 985G(7), varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities quarterly or annually liabilities in respect of—

Taxes Consolidation Act, 1997

sec0990.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—

Taxes Consolidation Act, 1997

sec0991.html

(6) Where this section applies to an employer, section 991 shall not apply to the employer’s Covid-19 liabilities.

Taxes Consolidation Act, 1997

sec1094.html

(12) Where an employer has complied with the requirements to file returns under this Chapter, the failure of the employer to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).

Taxes Consolidation Act, 1997

sec1094.html

(12) Where an employer has complied with the requirements to file returns under this Chapter, the failure of the employer to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).

Taxes Consolidation Act, 1997

sec1095.html

(12) Where an employer has complied with the requirements to file returns under this Chapter, the failure of the employer to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).

Taxes Consolidation Act, 1997

sec1095.html

(12) Where an employer has complied with the requirements to file returns under this Chapter, the failure of the employer to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).

Value-Added Tax Consolidation Act 2010

VATCA10.html

(d) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act,

Links to Section 991B (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec1080B.html

(b)section 991B applies to the company,

Taxes Consolidation Act, 1997

sec1080C.html

“Covid-19 liabilities” has the same meaning as it has in section 991B;

Taxes Consolidation Act, 1997

sec1080C.html

(a)section 991B applies to a relevant employer of the relevant person, and the relevant employer has complied with paragraphs (b) and (c) of subsection (8) of that section, and

Taxes Consolidation Act, 1997

sec1080C.html

(4) Where a relevant employer fails to pay Covid-19 liabilities or interest in accordance with an agreement referred to in section 991B(8)(c) and the conditions specified in section 1080B(11) are satisfied by the relevant person, the obligation under section 1080B(11) to pay simple interest shall apply in respect of any amount of Covid-19 income tax remaining unpaid on relevant emoluments of the relevant person from the date on which the relevant employer first fails to comply with the employer’s payment obligations under the agreement.