Links from Section 126AA | ||
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Act | Linked to | Context |
Stamp Duty Consolidation Act, 1999 |
on or before the due date in respect of the year concerned, the person shall, from the due date concerned until the day on which the stamp duty is paid, be liable to pay, in addition to the stamp duty, interest on the stamp duty, calculated in accordance with section 159D and also from 20 October of the year in which the statement is to be delivered in accordance with subsection (2), by way of penalty, a sum of €380 for each day the stamp duty remains unpaid. |
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Taxes Consolidation Act, 1997 |
“appropriate tax” has the meaning given to it by section 256 of the Act of 1997; |
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Taxes Consolidation Act, 1997 |
“relevant business” means the business of a relevant person of taking and holding relevant deposits (within the meaning of section 256 of the Act of 1997) in respect of which the person was obliged to pay any amount under section 258 or 259 of that Act; |
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Taxes Consolidation Act, 1997 |
“relevant person” means a person who, in a base year, comes within the meaning of paragraph (a) or (b) of the definition of ‘relevant deposit taker’ in section 256(1) of the Act of 1997 and who— |
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Taxes Consolidation Act, 1997 |
“relevant business” means the business of a relevant person of taking and holding relevant deposits (within the meaning of section 256 of the Act of 1997) in respect of which the person was obliged to pay any amount under section 258 or 259 of that Act; |
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Taxes Consolidation Act, 1997 |
(i) appropriate tax under section 258(3) of the Act of 1997, or |
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Taxes Consolidation Act, 1997 |
(ii) an amount on account of appropriate tax under section 258(4) or 259(4) of that Act, |
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Taxes Consolidation Act, 1997 |
(a) appropriate tax paid by the person in the base year under section 258(3) of the Act of 1997, and |
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Taxes Consolidation Act, 1997 |
(b) the amount paid by the person in the base year on account of appropriate tax under section 258(4) or 259(4) of that Act, |
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Taxes Consolidation Act, 1997 |
B is the aggregate of any amounts of appropriate tax, or any amounts on account of appropriate tax, paid by the person after the base year which, in accordance with section 258 or 259 of the Act of 1997, should have been paid by the person in that base year, and |
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Taxes Consolidation Act, 1997 |
“relevant business” means the business of a relevant person of taking and holding relevant deposits (within the meaning of section 256 of the Act of 1997) in respect of which the person was obliged to pay any amount under section 258 or 259 of that Act; |
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Taxes Consolidation Act, 1997 |
(ii) an amount on account of appropriate tax under section 258(4) or 259(4) of that Act, |
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Taxes Consolidation Act, 1997 |
(b) the amount paid by the person in the base year on account of appropriate tax under section 258(4) or 259(4) of that Act, |
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Taxes Consolidation Act, 1997 |
B is the aggregate of any amounts of appropriate tax, or any amounts on account of appropriate tax, paid by the person after the base year which, in accordance with section 258 or 259 of the Act of 1997, should have been paid by the person in that base year, and |
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Taxes Consolidation Act, 1997 |
“appropriate tax” has the meaning given to it by section 256 of the Act of 1997; |
|
Taxes Consolidation Act, 1997 |
“relevant business” means the business of a relevant person of taking and holding relevant deposits (within the meaning of section 256 of the Act of 1997) in respect of which the person was obliged to pay any amount under section 258 or 259 of that Act; |
|
Taxes Consolidation Act, 1997 |
“relevant person” means a person who, in a base year, comes within the meaning of paragraph (a) or (b) of the definition of ‘relevant deposit taker’ in section 256(1) of the Act of 1997 and who— |
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Taxes Consolidation Act, 1997 |
(i) appropriate tax under section 258(3) of the Act of 1997, or |
|
Taxes Consolidation Act, 1997 |
(a) appropriate tax paid by the person in the base year under section 258(3) of the Act of 1997, and |
|
Taxes Consolidation Act, 1997 |
B is the aggregate of any amounts of appropriate tax, or any amounts on account of appropriate tax, paid by the person after the base year which, in accordance with section 258 or 259 of the Act of 1997, should have been paid by the person in that base year, and |
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Links to Section 126AA (from within TaxSource Total) | ||
Act | Linked from | Context |
Stamp Duty Consolidation Act, 1999 |
“specified section” means section 123B, 123C, 123D, 124, 124A, 124B, 125, 125A, 125B, 125C or 126AA. |