Links from Section 134A | ||
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Act | Linked to | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(IV) the differences specified in subsections (5) and (5A), as appropriate, of section 58 of the Capital Acquisitions Tax Consolidation Act 2003, and |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(IV) the differences specified in subsections (5) and (5A), as appropriate, of section 58 of the Capital Acquisitions Tax Consolidation Act 2003, and |
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https://www.irishstatutebook.ie/2001/en/act/pub/0007/index.html |
unresolved |
(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and |
https://www.irishstatutebook.ie/2001/en/act/pub/0007/index.html |
unresolved |
(V) the liability to tax (within the meaning of section 99C(1) of the Finance Act 2001), |
https://www.irishstatutebook.ie/2001/en/act/pub/0007/index.html |
unresolved |
(ii) but for this subsection the penalty would be reduced in accordance with subsection (5)(b) or (5A)(b) of this section, subsection (7) or (8) of section 1077F of the Taxes Consolidation Act 1997, subsection (7) or (8) of section 116A of the Value-Added Tax Consolidation Act 2010 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be, |
Stamp Duty Consolidation Act, 1999 |
(a) executes any instrument in which all the facts and circumstances affecting the liability of such instrument to duty, or the amount of the duty with which such instrument is chargeable, are not fully and truly set forth in the instrument or in any statement to which section 8(2) relates, |
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Stamp Duty Consolidation Act, 1999 |
(a) executes any instrument in which all the facts and circumstances affecting the liability of such instrument to duty, or the amount of the duty with which such instrument is chargeable, are not fully and truly set forth in the instrument or in any statement to which section 8(2) relates, |
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Stamp Duty Consolidation Act, 1999 |
(a) executes an instrument and it comes to that person’s notice that the instrument or any statement to which section 8(2) relates does not fully and truly set forth all the facts and circumstances, |
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Stamp Duty Consolidation Act, 1999 |
(b) the amount of the duty which would have been the amount so payable if the instrument and any accompanying statement had fully and truly set forth all the facts and circumstances referred to in subsections (1) and (2) of section 8. |
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Stamp Duty Consolidation Act, 1999 |
“participant”, “securities settlement system” and “transfer order” have the same meaning as they have, respectively, in section 78A; |
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Taxes Consolidation Act, 1997 |
(14) Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings for the recovery of any penalty under this section shall not be out of time by reason that they are commenced after the time allowed by section 1063 of that Act as applied by section 133. |
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Taxes Consolidation Act, 1997 |
(14) Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings for the recovery of any penalty under this section shall not be out of time by reason that they are commenced after the time allowed by section 1063 of that Act as applied by section 133. |
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Taxes Consolidation Act, 1997 |
(14) Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings for the recovery of any penalty under this section shall not be out of time by reason that they are commenced after the time allowed by section 1063 of that Act as applied by section 133. |
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Taxes Consolidation Act, 1997 |
(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and |
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Taxes Consolidation Act, 1997 |
(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and |
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Taxes Consolidation Act, 1997 |
(II) the liability to tax (within the meaning of section 1077F(1) of the Taxes Consolidation Act 1997), |
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Taxes Consolidation Act, 1997 |
(ii) but for this subsection the penalty would be reduced in accordance with subsection (5)(b) or (5A)(b) of this section, subsection (7) or (8) of section 1077F of the Taxes Consolidation Act 1997, subsection (7) or (8) of section 116A of the Value-Added Tax Consolidation Act 2010 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be, |
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Taxes Consolidation Act, 1997 |
(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and |
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Taxes Consolidation Act, 1997 |
(14) Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings for the recovery of any penalty under this section shall not be out of time by reason that they are commenced after the time allowed by section 1063 of that Act as applied by section 133. |
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Taxes Consolidation Act, 1997 |
(II) the liability to tax (within the meaning of section 1077F(1) of the Taxes Consolidation Act 1997), |
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Taxes Consolidation Act, 1997 |
(ii) but for this subsection the penalty would be reduced in accordance with subsection (5)(b) or (5A)(b) of this section, subsection (7) or (8) of section 1077F of the Taxes Consolidation Act 1997, subsection (7) or (8) of section 116A of the Value-Added Tax Consolidation Act 2010 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be, |
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Value-Added Tax Consolidation Act 2010 |
(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and |
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Value-Added Tax Consolidation Act 2010 |
(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and |
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Value-Added Tax Consolidation Act 2010 |
(III) the liability to tax (within the meaning of section 116A(1) of the Value-Added Tax Consolidation Act 2010), |
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Value-Added Tax Consolidation Act 2010 |
(ii) but for this subsection the penalty would be reduced in accordance with subsection (5)(b) or (5A)(b) of this section, subsection (7) or (8) of section 1077F of the Taxes Consolidation Act 1997, subsection (7) or (8) of section 116A of the Value-Added Tax Consolidation Act 2010 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be, |
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Value-Added Tax Consolidation Act 2010 |
(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and |
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Value-Added Tax Consolidation Act 2010 |
(III) the liability to tax (within the meaning of section 116A(1) of the Value-Added Tax Consolidation Act 2010), |
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Value-Added Tax Consolidation Act 2010 |
(ii) but for this subsection the penalty would be reduced in accordance with subsection (5)(b) or (5A)(b) of this section, subsection (7) or (8) of section 1077F of the Taxes Consolidation Act 1997, subsection (7) or (8) of section 116A of the Value-Added Tax Consolidation Act 2010 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be, |
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Links to Section 134A (from within TaxSource Total) | ||
Act | Linked from | Context |
Stamp Duty Consolidation Act, 1999 |
(8) Any duty or interest charged under this section, or any penalty applied under section 134A in relation to a statement required to be delivered under this section, shall not be allowed as a deduction for the purposes of the computation of any tax or duty under the care and management of the Commissioners that is payable by the relevant person. |
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Stamp Duty Consolidation Act, 1999 |
(5) Where an instrument operates, or is deemed to operate, as a voluntary disposition inter vivos under section 30 or 54 such fact shall be brought to the attention of the Commissioners in the electronic return or the paper return to be delivered in relation to an instrument required to be stamped and where the requirement of this subsection is not complied with an accountable person shall, for the purposes of subsection (3) of this section or section 134A(2)(a), as the case may be, be presumed, until the contrary is proven, to have acted negligently or deliberately, as the case may be. |
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Taxes Consolidation Act, 1997 |
(a) in relation to a penalty referred to in subsection (4), a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (4), and full particulars of all matters occasioning any liability to tax or duty that gives rise to a penalty referred to in section 116(4) of the Value-Added Tax Consolidation Act 2010, section 134A(2) of the Stamp Duties Consolidation Act 1999 and the application of subsection (4) to the Capital Acquisitions Tax Consolidation Act 2003, and |
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Taxes Consolidation Act, 1997 |
“liability to tax or duty” means, as the case may be, a liability to tax (within the meaning of subsection (1) of this section and that subsection as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), a liability to tax within the meaning of section 116(1) of the Value-Added Tax Consolidation Act 2010 or a liability to duty within the meaning of section 134A(1) of the Stamp Duties Consolidation Act 1999; |
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Taxes Consolidation Act, 1997 |
“penalty”, in relation to a person, means, as the case may be, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of this section, those subsections as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010 or any further penalty of the kind referred to in subsections (2) and (4) of section 134A of the Stamp Duties Consolidation Act 1999; |
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Taxes Consolidation Act, 1997 |
(iv)in subsection (4) of section 134A of the Stamp Duties Consolidation Act 1999, the amount of which does not exceed the amount referred to in subsection (5)(b)(II)(A) of that section; |
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Taxes Consolidation Act, 1997 |
(II) a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999, |
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Taxes Consolidation Act, 1997 |
(iii) the liability to duty (within the meaning of section 134A(15) of the Stamp Duties Consolidation Act 1999), |
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Taxes Consolidation Act, 1997 |
(b) but for this subsection the penalty would be reduced in accordance with subsection (7) or (8) of this section, subsection (7) or (8) of section 116A of the Value-Added Tax Consolidation Act 2010, subsection (5)(b) or (5A)(b) of section 134A of the Stamp Duties Consolidation Act 1999 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be, |
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Taxes Consolidation Act, 1997 |
(a) the Revenue Commissioners are satisfied that, before any investigation or inquiry had been started by them or by any of their officers into any matter occasioning a liability referred to in those paragraphs, the person had voluntarily furnished to them a qualifying disclosure (within the meaning of section 1077E, section 116 of the Value-Added Tax Consolidation Act 2010 or section 134A of the Stamp Duties Consolidation Act 1999, as the case may be) in relation to and full particulars of that matter, |
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Taxes Consolidation Act, 1997 |
(iii) the amount of the difference referred to in subsection (7), (8) or (9), as the case may be, of section 134A of the Stamp Duties Consolidation Act 1999, |
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Taxes Consolidation Act, 1997 |
“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; |
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Taxes Consolidation Act, 1997 |
(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, |
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Taxes Consolidation Act, 1997 |
(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement
or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under
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Value-Added Tax Consolidation Act 2010 |
(II) a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999, and |
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Value-Added Tax Consolidation Act 2010 |
(II) a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999, |
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Value-Added Tax Consolidation Act 2010 |
(iii) the liability to duty (within the meaning of section 134A(15) of the Stamp Duties Consolidation Act 1999), |
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Value-Added Tax Consolidation Act 2010 |
(b) but for this subsection the penalty would be reduced in accordance with subsection (7) or (8) of this section, subsection (7) or (8) of section 1077F of the Taxes Consolidation Act 1997, subsection (5) (b) or (5A)(b) of section 134A of the Stamp Duties Consolidation Act 1999 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be, |