No 39 of 1997, Section 1048, Link Report

Links from Section 1048
Act	Linked to	Context
https://www.irishstatutebook.ie/eli/2020/si/341/made/en/print	unresolved	“applicant” has the same meaning as it has in the Regulations of 2020;
https://www.irishstatutebook.ie/eli/2020/si/341/made/en/print	unresolved	“Regulations of 2020” means the Capital Acquisitions Tax (Electronic Probate) Regulations 2020 (S.I. No. 341 of 2020).
https://www.irishstatutebook.ie/eli/2020/si/341/made/en/print	unresolved	(b) Notwithstanding subsection (2), where, in accordance with paragraph (3) of Regulation 3 of the Regulations of 2020, an applicant is required to rectify a material error or omission in information delivered to the Revenue Commissioners in accordance with paragraph (1) of the said Regulation, an assessment under this section may be made at any time before the expiration of 2 years after the end of the year of assessment in which the material error or omission is so rectified.
Links to Section 1048 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec1060.html	(2) Proceedings may not be commenced by virtue of subsection (1) against the executor or administrator of a person at a time when by virtue of subsection (2) of section 1048 that executor or administrator is not assessable and chargeable under that section in respect of income tax on profits or gains which arose or accrued to the person before his or her death.
Taxes Consolidation Act, 1997	sec1077D.html	(2) Proceedings may not be instituted by virtue of subsection (1) against the executor or administrator of a person at a time when by virtue of ~~subsection (2)~~ subsection (2) or (2A), as the case may be, of section 1048 that executor or administrator is not assessable and chargeable under that section in respect of tax on profits or gains which arose or accrued to the person before his or her death.
Taxes Consolidation Act, 1997	sec0530N.html	(b) Without prejudice to anything in this Chapter, the provisions of ~~sections 955, 956 and 1048~~ Chapter 5 of Part 41A and section 1048 (including those relating to time limits) shall, with any necessary modifications, apply to the making and amending of an assessment under this section.
Taxes Consolidation Act, 1997	sec0653AI.html	(2)Sections 1047(1) and 1048 shall apply in respect of residential zoned land tax as they apply in respect of income tax, subject to the following modifications:
Taxes Consolidation Act, 1997	sec0959AA.html	(3) Nothing in this section affects the operation of section 804(3), 811, 811A or 811, 811A, 811C, 811D or 1048.