Links from Section 109 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(2) Where a notice is served on a person in accordance with subsection (1), the person
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Taxes Consolidation Act, 1997 |
(2) Where a notice is served on a person in accordance with subsection (1), the person
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Links to Section 109 (from within TaxSource Total) | ||
Act | Linked from | Context |
(d) in section 109(2) by substituting “may appeal to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice referred to in subsection (1), the requirement to give security under that subsection.” for ”may, on giving notice to the Revenue Commissioners within the period of 21 days from the date of the service of the notice, appeal the requirement of giving any security under subsection (1) to the Appeal Commissioners.”, |
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Value-Added Tax Consolidation Act 2010 |
(7) A person who supplies taxable goods or services in contravention of the requirement of security specified in section 109 shall be liable to a penalty of €4,000 in respect of each such supply. |