No 39 of 1997, Section 1095, Link Report

Links from Section 1095
Act	Linked to	Context
2012/en/act/pub/0052/LPTA12.html	unresolved	(f) ~~the Finance (Local Property Tax) Act 2012~~ the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act ,
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(h) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
Finance Act, 2002	index.html	(i) section 847A (inserted by the Finance Act, 2002),
S.I. No. 135 of 1999	0135.html	(iii) Regulation 6 of the Criminal Justice (Legal Aid) (Tax Clearance Certificate) Regulations 1999 (S.I. No. 135 of 1999).
Standards in Public Office Act, 2001	index.html	(ii) the Standards in Public Office Act, 2001, or
Taxes Consolidation Act, 1997	sec0010.html	(a) the second-mentioned person is a company connected (within the meaning of section 10 as it applies for the purposes of the Tax Acts) with the first-mentioned person or would have been such a company but for the fact that the company has been wound up or dissolved without being wound up,
Taxes Consolidation Act, 1997	sec0010.html	directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 50 per cent of the ordinary share capital of the company, or
Taxes Consolidation Act, 1997	sec0010.html	directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 50 per cent of the ordinary share capital of the company,
Taxes Consolidation Act, 1997	sec0847A.html	(i) section 847A (inserted by the Finance Act, 2002),
Taxes Consolidation Act, 1997	sec1094.html	“licence” has the same meaning as in section 1094;
Taxes Consolidation Act, 1997	sec1094.html	(6) Subsections (5)to (9) to (8) of section 1094 shall apply to an application for a tax clearance certificate under this section as they apply to an application for a tax clearance certificate under that section.
Links to Section 1095 (from within TaxSource Total)
Act	Linked from	Context
	sec0010.html	“the Acts” has the same meaning as it has in section 1095;
	sec0011.html	“the Acts” has the same meaning as it has in section 1095;
	sec0129.html	(a) in section 1095(3)(a) of the Act of 1997 (as applied by the Schedule), or
	sec0002.html	(d) the employer is throughout the qualifying period eligible for a tax clearance certificate, within the meaning of section 1095 of the Act, to be issued to him or her.
	sec0028B.html	(d) the employer is throughout the qualifying period eligible for a tax clearance certificate, within the meaning of section 1095 of the Act, to be issued to him or her.
	sec0028C.html	(9) Where an employer has complied with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, the failure of the employer to pay Covid-19 relevant tax shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, 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).
	sec0028C.html	(9) Where an employer has complied with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, the failure of the employer to pay Covid-19 relevant tax shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, 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).
	sec0028D.html	(9) Where an employer has complied with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, the failure of the employer to pay Covid-19 relevant tax shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, 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).
	sec0028D.html	(9) Where an employer has complied with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, the failure of the employer to pay Covid-19 relevant tax shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, 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).
	sec0003.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).
	sec0003.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).
	sec0004.html	(12) Where an accountable person has complied with the requirements to file returns under Chapter 3 of Part 9, the failure of the accountable person to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the accountable person by the Acts (within the meaning of section 1094 or 1095 of the Taxes Consolidation Act 1997, as the case may be).
	sec0004.html	(12) Where an accountable person has complied with the requirements to file returns under Chapter 3 of Part 9, the failure of the accountable person to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the accountable person by the Acts (within the meaning of section 1094 or 1095 of the Taxes Consolidation Act 1997, as the case may be).
	sec0007.html	(b) has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section, and
Stamp Duty Consolidation Act, 1999	sec0091A.html	(ii) may issue a floor area compliance certificate in respect of a dwellinghouse or apartment to a person where that Minister is satisfied, on the basis of information provided to that Minister by the person, or by a person on behalf of the person, that the person is registered for value-added tax and is the holder of a current certificate of authorisation within the meaning of section 530(1) of the Taxes Consolidation Act 1997 or a current tax clearance certificate within the meaning of section 1094(1) or section 1095(1) of the Taxes Consolidation Act 1997,
Taxes Consolidation Act, 1997	sec1080B.html	(17) Where a relevant person has complied with the requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable, the failure of the relevant person to pay Covid-19 income tax shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the relevant person by the Acts (within the meaning of section 1094 or 1095, as the case may be).
Taxes Consolidation Act, 1997	sec1080B.html	(17) Where a relevant person has complied with the requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable, the failure of the relevant person to pay Covid-19 income tax shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the relevant person by the Acts (within the meaning of section 1094 or 1095, as the case may be).
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	sec0395B.html	“the Acts” has the same meaning as it has in section 1095;
Taxes Consolidation Act, 1997	sec0396D.html	“the Acts” has the same meaning as it has in section 1095;
Taxes Consolidation Act, 1997	sec0477C.html	(b) who has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section, and
Taxes Consolidation Act, 1997	sec0477C.html	(iv) in the case of an individual to which subparagraph (ii) refers, he or she has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section.
Taxes Consolidation Act, 1997	sec0477C.html	(ii) on the rescission of the applicant's tax clearance certificate in accordance with subsection (3A) of section 1095; or
Taxes Consolidation Act, 1997	sec0478A.html	(b) has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section, and
Taxes Consolidation Act, 1997	sec0480C.html	(b) the person chargeable has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section.
Taxes Consolidation Act, 1997	sec0485.html	(e)the person is throughout the claim period eligible for a tax clearance certificate, within the meaning of section 1095, to be issued to the person, and
Taxes Consolidation Act, 1997	sec0485A.html	(e) the person is throughout the application period eligible for a tax clearance certificate, within the meaning of section 1095, to be issued to the person,
Taxes Consolidation Act, 1997	sec0490.html	(c) the company shall hold a tax clearance certificate within the meaning of section 1095.
Taxes Consolidation Act, 1997	sec0600F.html	(iii) holds a tax clearance certificate within the meaning of section 1095,
Taxes Consolidation Act, 1997	sec0097B.html	(a) who has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section, and
Taxes Consolidation Act, 1997	sec0097B.html	(16) A deduction shall not be given under this section unless the person chargeable has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section.
Taxes Consolidation Act, 1997	sec0980.html	(iii) a tax clearance certificate (within the meaning of section 1095) issued for the purposes of that section, the period of validity of which has not expired, or
Taxes Consolidation Act, 1997	sec0980.html	(b) Where a person has not been issued with a certificate of authorisation or a tax clearance certificate such as is referred to in subparagraph (i), (ii) or (iii) of paragraph (a), the person disposing of an asset referred to in subsection (4)(b)(ii) may apply in that behalf, for the purposes of this paragraph, to the Collector-General for the issue of a certificate and such an application shall be deemed to be an application made under section 1095 for the issuing of a tax clearance certificate thereunder and that section shall, accordingly, apply with the following and any other necessary modifications, that is to say, for the reference in subsection (2) of section 1095 to the scheme there shall be substituted a reference to subsection (4)(b) of this section.
Taxes Consolidation Act, 1997	sec0980.html	(b) Where a person has not been issued with a certificate of authorisation or a tax clearance certificate such as is referred to in subparagraph (i), (ii) or (iii) of paragraph (a), the person disposing of an asset referred to in subsection (4)(b)(ii) may apply in that behalf, for the purposes of this paragraph, to the Collector-General for the issue of a certificate and such an application shall be deemed to be an application made under section 1095 for the issuing of a tax clearance certificate thereunder and that section shall, accordingly, apply with the following and any other necessary modifications, that is to say, for the reference in subsection (2) of section 1095 to the scheme there shall be substituted a reference to subsection (4)(b) of this section.
Taxes Consolidation Act, 1997	sec0991B.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	sec0991B.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	sec0114B.html	(12) Where an accountable person has complied with the requirements to file returns under Chapter 3 of Part 9, the failure of the accountable person to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the accountable person by the Acts (within the meaning of section 1094 or 1095 of the Taxes Consolidation Act 1997, as the case may be).
Value-Added Tax Consolidation Act 2010	sec0114B.html	(12) Where an accountable person has complied with the requirements to file returns under Chapter 3 of Part 9, the failure of the accountable person to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the accountable person by the Acts (within the meaning of section 1094 or 1095 of the Taxes Consolidation Act 1997, as the case may be).