No 39 of 1997, Section 1086A, Link Report

Links from Section 1086A
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
https://www.irishstatutebook.ie/2001/en/act/pub/0007/index.html	unresolved	“qualifying disclosure” has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, section 99B or 99C, as appropriate, of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999;
https://www.irishstatutebook.ie/2001/en/act/pub/0007/index.html	unresolved	(iii) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 99B of the Finance Act 2001, or
https://www.irishstatutebook.ie/eli/1983/act/15/enacted/en/html	unresolved	(g) Part VI of the Finance Act 1983,
https://www.irishstatutebook.ie/eli/2012/act/52/enacted/en/html	unresolved	(j) the Finance (Local Property Tax) Act 2012, and the enactments amending or extending that Act,
https://www.irishstatutebook.ie/eli/2023/act/23/enacted/en/html	unresolved	(k) the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,
Stamp Duty Consolidation Act, 1999	SDCA99.html	(f) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,
Stamp Duty Consolidation Act, 1999	SDCA99.html	“qualifying disclosure” has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, section 99B or 99C, as appropriate, of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999;
Stamp Duty Consolidation Act, 1999	SDCA99.html	(iv) the amount of the difference referred to in subsection (7), (8) or (9), as the case may be, or the amount referred to in subsection (9A), of section 134A of the Stamp Duties Consolidation Act 1999,
Stamp Duty Consolidation Act, 1999	sec0134A.html	“qualifying disclosure” has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, section 99B or 99C, as appropriate, of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999;
Stamp Duty Consolidation Act, 1999	sec0134A.html	(iv) the amount of the difference referred to in subsection (7), (8) or (9), as the case may be, or the amount referred to in subsection (9A), of section 134A of the Stamp Duties Consolidation Act 1999,
Taxes Consolidation Act, 1997	sec0851A.html	(3) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section)—
Taxes Consolidation Act, 1997	sec1077B.html	(III) of any amount of tax determined under the Acts, whether paid or not, by reference to which a penalty was determined by a court in accordance with section 1077B.
Taxes Consolidation Act, 1997	sec1077E.html	“qualifying disclosure” has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, section 99B or 99C, as appropriate, of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999;
Taxes Consolidation Act, 1997	sec1077E.html	(i) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 1077E, or subsection (3) or (5), as the case may be, of section 1077F,
Taxes Consolidation Act, 1997	sec1077F.html	“qualifying disclosure” has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, section 99B or 99C, as appropriate, of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999;
Taxes Consolidation Act, 1997	sec1077F.html	(i) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 1077E, or subsection (3) or (5), as the case may be, of section 1077F,
Value-Added Tax Consolidation Act 2010	sec0116.html	“qualifying disclosure” has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, section 99B or 99C, as appropriate, of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999;
Value-Added Tax Consolidation Act 2010	sec0116.html	(ii) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 116 or subsection (3) or (5), as the case may be, of section 116A, of the Value-Added Tax Consolidation Act 2010,
Value-Added Tax Consolidation Act 2010	sec0116A.html	“qualifying disclosure” has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, section 99B or 99C, as appropriate, of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999;
Value-Added Tax Consolidation Act 2010	sec0116A.html	(ii) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 116 or subsection (3) or (5), as the case may be, of section 116A, of the Value-Added Tax Consolidation Act 2010,
Value-Added Tax Consolidation Act 2010	VATCA10.html	(d) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
Value-Added Tax Consolidation Act 2010	VATCA10.html	“qualifying disclosure” has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, section 99B or 99C, as appropriate, of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999;
Value-Added Tax Consolidation Act 2010	VATCA10.html	(ii) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 116 or subsection (3) or (5), as the case may be, of section 116A, of the Value-Added Tax Consolidation Act 2010,
Links to Section 1086A (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec1077C.html	(b) the Revenue Commissioners had agreed or undertaken to accept a specified sum of money in the circumstances mentioned in paragraph (c) or (d) of section 1086(2)or accepted or undertook to accept a settlement amount (within the meaning of section 1086A) in the circumstances mentioned in paragraph (c) or (d) of section 1086A(2), as appropriate, from that ~~individual~~ person, or
Taxes Consolidation Act, 1997	sec1077C.html	(b) the Revenue Commissioners had agreed or undertaken to accept a specified sum of money in the circumstances mentioned in paragraph (c) or (d) of section 1086(2)or accepted or undertook to accept a settlement amount (within the meaning of section 1086A) in the circumstances mentioned in paragraph (c) or (d) of section 1086A(2), as appropriate, from that ~~individual~~ person, or
Taxes Consolidation Act, 1997	sec1077D.html	(c) the Revenue Commissioners had agreed or undertaken to accept a specified sum of money in the circumstances mentioned in paragraph (c) or (d) of section 1086(2)or accepted or undertook to accept a settlement amount (within the meaning of section 1086A) in the circumstances mentioned in paragraph (c) or (d) of section 1086A(2), as appropriate, from that individual, or
Taxes Consolidation Act, 1997	sec1077D.html	(c) the Revenue Commissioners had agreed or undertaken to accept a specified sum of money in the circumstances mentioned in paragraph (c) or (d) of section 1086(2)or accepted or undertook to accept a settlement amount (within the meaning of section 1086A) in the circumstances mentioned in paragraph (c) or (d) of section 1086A(2), as appropriate, from that individual, or
Taxes Consolidation Act, 1997	sec1104.html	(3) Sections 7, 811, 858, 859, 872(1), 887, 905, 906, 910 and 912, subsections (2) and (3) of ~~section 928~~ section 959G, and sections 1001, 1002, 1006, 1078, 1079, 1086, 1086A, 1093, 1094 and 1095 (in so far as relating to value-added tax) shall be construed together with the Value-Added Tax Consolidation Act 2010.
Taxes Consolidation Act, 1997	sec1104.html	(4) Sections 7, 8, 811, 858, 859, 872(1), 875, 905, 906, 910, 1002, 1078, 1079, 1086, 1086A and 1093 (in so far as relating to stamp duties) shall be construed together with the ~~Stamp Act, 1891,~~ Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act.
Taxes Consolidation Act, 1997	sec1104.html	(5) Sections 7, 8, 811, 858, 859, 872(1), 887, 905, 906, 910, 912, 1002, 1003, 1006, 1078, 1079, 1086, 1086A and 1093 (in so far as relating to capital acquisitions tax) and Part 34 (in so far as relating to capital acquisitions tax) shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act.
Taxes Consolidation Act, 1997	sec1104.html	(6) Sections 7, 811, 859, 872(1), 887, 905, 906, 910, 912, 1006, 1078, 1086, 1086A and 1093 (in so far as they relate to Part VI of the Finance Act, 1983) shall be construed together with that Part and enactments amending or extending that Part.
Taxes Consolidation Act, 1997	sec0508X.html	(2) For the purposes of section 1086, section 1086 or 1086A, as appropriate, where an assessment is made pursuant to section 508W(1)(a)(i)—