Links from Section 58 | ||
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Act | Linked to | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
(1) (a) Any person who contravenes or fails to comply with any requirement or provision under section 46 shall be liable to a penalty of
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Capital Acquisitions Tax Consolidation Act, 2003 |
(1A) Where a person
deliberately or carelessly fails to comply with a requirement to deliver a return or additional return under
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(b) |
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Taxes Consolidation Act, 1997 |
(b) |
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(b) |
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Links to Section 58 (from within TaxSource Total) | ||
Act | Linked from | Context |
Stamp Duty Consolidation Act, 1999 |
(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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Stamp Duty Consolidation Act, 1999 |
(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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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 |
(ii)in the subsections referred to in paragraph (i), as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act, |
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Taxes Consolidation Act, 1997 |
(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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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 |
(iv) the differences specified in subsections (5) and (5A), as appropriate, of section 58 of the Capital Acquisitions Tax Consolidation Act 2003, and |