Links from Section 1053 | ||
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Act | Linked to | Context |
Finance (No. 2) Act 2008 |
(8) This section shall not apply in respect of any acts or omissions arising after the passing of the Finance (No. 2) Act 2008. |
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Taxes Consolidation Act, 1997 |
(a) delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, |
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Taxes Consolidation Act, 1997 |
(1A) Where any person fails to comply with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, by reason of fraud or neglect by that person, that person shall, subject to section 1054, be liable to a penalty of— |
|
Taxes Consolidation Act, 1997 |
(2) Where any person fraudulently or negligently furnishes, gives, produces or makes any incorrect return, information, certificate,
document, record, statement, particulars, account or declaration of a kind mentioned in any of the provisions specified in
column 2 or 3 of Schedule 29, that person shall, subject to section 1054, be liable to a penalty of
|
|
Taxes Consolidation Act, 1997 |
that person shall, subject to section 1054, be liable to a penalty of— |
|
Taxes Consolidation Act, 1997 |
(1A) Where any person fails to comply with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, by reason of fraud or neglect by that person, that person shall, subject to section 1054, be liable to a penalty of— |
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Taxes Consolidation Act, 1997 |
(2) Where any person fraudulently or negligently furnishes, gives, produces or makes any incorrect return, information, certificate,
document, record, statement, particulars, account or declaration of a kind mentioned in any of the provisions specified in
column 2 or 3 of Schedule 29, that person shall, subject to section 1054, be liable to a penalty of
|
|
Taxes Consolidation Act, 1997 |
(4) Subject to section 1060(2), proceedings for the recovery of any penalty under subsection (1) or (2) shall not be out of time because they are commenced after the time allowed by section 1063. |
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Taxes Consolidation Act, 1997 |
(4) Subject to section 1060(2), proceedings for the recovery of any penalty under subsection (1) or (2) shall not be out of time because they are commenced after the time allowed by section 1063. |
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Links to Section 1053 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
Section 1052, 1053 and 1054. |
|
Taxes Consolidation Act, 1997 |
(3) Where the person mentioned in section 1053 or, as appropriate, section 1077E or 1077F is a body of persons the secretary shall be liable to a separate penalty of €1,500 or, in the case of deliberate behaviour, €3,000. |
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Taxes Consolidation Act, 1997 |
(3)Subsection (3) of section 1053 shall apply for the purposes of this section as it applies for the purposes of section 1053. |
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Taxes Consolidation Act, 1997 |
(3)Subsection (3) of section 1053 shall apply for the purposes of this section as it applies for the purposes of section 1053. |
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Taxes Consolidation Act, 1997 |
(5) Subsection (3) of section 1053 and, as appropriate, subsection (9) of section 1077E or subsection (12) of section 1077F, shall apply for the purposes of this section as each of those subsections apply for the purposes of section 1053 and, as appropriate,
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Taxes Consolidation Act, 1997 |
(5) Subsection (3) of section 1053 and, as appropriate, subsection (9) of section 1077E or subsection (12) of section 1077F, shall apply for the purposes of this section as each of those subsections apply for the purposes of section 1053 and, as appropriate,
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Taxes Consolidation Act, 1997 |
(1) Without prejudice to the generality of section 913(1), Chapter 1 and Chapter 3B of this Part shall, subject to any necessary modifications, apply in relation to capital gains
tax, and
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Taxes Consolidation Act, 1997 |
(9)Sections 530U, 987(4), 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E or subsections (12) and (16) of section 1077F, as appropriate, sections 1068 and 1069, section 115(9), and subsection (16) of section 116 or subsection (16) of section 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act 1983, the purposes of those sections as so applied. |