Links from Section 997A | ||
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Act | Linked to | Context |
S.I. No. 345 of 2018 |
(3) Notwithstanding any other provision of the Income Tax Acts or the regulations made under this Chapter, no credit for tax deducted
from the emoluments paid by the company to a person to whom this section applies
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Social Welfare Consolidation Act 2005 |
(a) the Social Welfare Consolidation Act 2005 and regulations made under that Act, as respects employment contributions, |
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Taxes Consolidation Act, 1997 |
(ii) the question of whether a person is connected with another person shall be determined in accordance with section 10. |
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Taxes Consolidation Act, 1997 |
“control” has the same meaning as in section 432; |
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Taxes Consolidation Act, 1997 |
(8) A person aggrieved by a decision of the Revenue Commissioners in relation to a claim by that person for credit for tax deducted from emoluments, in so far as the decision was made by reference to any provision of this section, may appeal that decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that decision. |
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Taxes Consolidation Act, 1997 |
(7) Notwithstanding section 960G and for the purposes of the application of this section, where a company has an obligation to remit any amount by virtue of the provisions of— |
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Links to Section 997A (from within TaxSource Total) | ||
Act | Linked from | Context |
(g) in section 997A by substituting the following for subsection (8): |
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Where a liable person has a material interest in a company (within the meaning of section 997A of the Act of 1997), that section
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Taxes Consolidation Act, 1997 |
(a) a relevant person who is a person with a material interest (within the meaning of section 997A) in a company— |
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Taxes Consolidation Act, 1997 |
“material interest” shall be construed in accordance with section 997A(1)(b); |