Links from Section 116 | ||
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Act | Linked to | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
(III) the application of section 1077E(4) of the Taxes Consolidation Act 1997 to the Capital Acquisitions Tax Consolidation Act 2003, |
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Finance Act 2016 |
(15A)(a) In this subsection the expressions “liability to tax or duty”, “offshore matters”, “penalty” and “specified penalty” have the same meanings as in section 1077E(15A)(a) (inserted by section 56(1) of the Finance Act 2016) of the Taxes Consolidation Act 1997. |
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https://www.irishstatutebook.ie/eli/2021/act/45/enacted/en/html |
unresolved |
(24) This section shall not apply in respect of any disclosure made, act done or omission made after the date of the passing of the Finance Act 2021. |
section 56(1) |
(15A)(a) In this subsection the expressions “liability to tax or duty”, “offshore matters”, “penalty” and “specified penalty” have the same meanings as in section 1077E(15A)(a) (inserted by section 56(1) of the Finance Act 2016) of the Taxes Consolidation Act 1997. |
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Stamp Duty Consolidation Act, 1999 |
(II) a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999, and |
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Stamp Duty Consolidation Act, 1999 |
(II) a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999, and |
|
Taxes Consolidation Act, 1997 |
(B) subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly. |
|
Taxes Consolidation Act, 1997 |
(B) subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(B) subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly. |
|
Taxes Consolidation Act, 1997 |
(B) subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly. |
|
Taxes Consolidation Act, 1997 |
(10) Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings or applications 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 113. |
|
Taxes Consolidation Act, 1997 |
(I) a penalty referred to in section 1077E(4) of the Taxes Consolidation Act 1997, |
|
Taxes Consolidation Act, 1997 |
(III) the application of section 1077E(4) of the Taxes Consolidation Act 1997 to the Capital Acquisitions Tax Consolidation Act 2003, |
|
Taxes Consolidation Act, 1997 |
(15A)(a) In this subsection the expressions “liability to tax or duty”, “offshore matters”, “penalty” and “specified penalty” have the same meanings as in section 1077E(15A)(a) (inserted by section 56(1) of the Finance Act 2016) of the Taxes Consolidation Act 1997. |
|
Taxes Consolidation Act, 1997 |
(23) Where an officer authorised by the Revenue Commissioners for the purposes of this subsection or a member of the Garda Síochána has reasonable grounds for suspecting that a criminal offence has been committed under section 1078 of the Taxes Consolidation Act 1997 in relation to tax, by a person who is not established in the State, or whom that officer believes is likely to leave the State, that officer may arrest the person. |
|
Taxes Consolidation Act, 1997 |
(I) a penalty referred to in section 1077E(4) of the Taxes Consolidation Act 1997, |
|
Taxes Consolidation Act, 1997 |
(III) the application of section 1077E(4) of the Taxes Consolidation Act 1997 to the Capital Acquisitions Tax Consolidation Act 2003, |
|
Taxes Consolidation Act, 1997 |
(10) Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings or applications 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 113. |
|
Taxes Consolidation Act, 1997 |
(15A)(a) In this subsection the expressions “liability to tax or duty”, “offshore matters”, “penalty” and “specified penalty” have the same meanings as in section 1077E(15A)(a) (inserted by section 56(1) of the Finance Act 2016) of the Taxes Consolidation Act 1997. |
|
Taxes Consolidation Act, 1997 |
(B) subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly. |
|
Taxes Consolidation Act, 1997 |
(23) Where an officer authorised by the Revenue Commissioners for the purposes of this subsection or a member of the Garda Síochána has reasonable grounds for suspecting that a criminal offence has been committed under section 1078 of the Taxes Consolidation Act 1997 in relation to tax, by a person who is not established in the State, or whom that officer believes is likely to leave the State, that officer may arrest the person. |
|
Value-Added Tax Consolidation Act 2010 |
(20) (a) Where, in pursuance of regulations made for the purposes of section 57(1), tax on the supply of any goods has been remitted or repaid and— |
|
Value-Added Tax Consolidation Act 2010 |
(iv) are being supplied by an accountable person who has not complied with section 65(3), |
|
Value-Added Tax Consolidation Act 2010 |
(1C) This section shall not apply to a person, being an intermediary (within the meaning of section 91I), where— |
|
Value-Added Tax Consolidation Act 2010 |
(a) that person is jointly and severally liable by virtue of section 91J(10), and |
|
Value-Added Tax Consolidation Act 2010 |
(b) the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of section 91J(10). |
|
Value-Added Tax Consolidation Act 2010 |
(1A) This section shall not apply to a person, being the second accountable person (as defined in section 108C), where— |
|
Value-Added Tax Consolidation Act 2010 |
(a) that person is jointly and severally liable by virtue of section 108C, and |
|
Value-Added Tax Consolidation Act 2010 |
(b) the penalty which would otherwise arise under this section only relates to the tax for which that person is jointly and severally liable by virtue of section 108C. |
|
Value-Added Tax Consolidation Act 2010 |
(1B) This section shall not apply to a person, being a tax representative appointed in accordance with section 109A, where— |
|
Value-Added Tax Consolidation Act 2010 |
(a) that person is jointly and severally liable by virtue of section 109A, and |
|
Value-Added Tax Consolidation Act 2010 |
(10) Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings or applications 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 113. |
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Links to Section 116 (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 |
|
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 |
|
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; |
|
Taxes Consolidation Act, 1997 |
(iii)in subsections (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010, the amount of which does not exceed the amount referred to in subsection (7)(b)(II)(A) of that section, and |
|
Taxes Consolidation Act, 1997 |
(9)Sections 530U, 987(4), 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E or subsections (12) and (16) of section 1077F, as appropriate, sections 1068 and 1069, section 115(9), and subsection (16) of section 116 or subsection (16) of section 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act 1983, the purposes of those sections as so applied. |
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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, |
|
Taxes Consolidation Act, 1997 |
(ii) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 116 of the Value-Added Tax Consolidation Act 2010, or |
|
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; |
|
Taxes Consolidation Act, 1997 |
(ii) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 116 or subsection (3) or (5), as the case may be, of section 116A, of the Value-Added Tax Consolidation Act 2010, |
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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 |
a penalty referred to in section 116(4) of the Value-Added Tax Consolidation Act 2010 |
|
Value-Added Tax Consolidation Act 2010 |
and sections 115(9) and 116(16) of the Value-Added Tax Consolidation Act 2010 |
|
Value-Added Tax Consolidation Act 2010 |
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Value-Added Tax Consolidation Act 2010 |
in subsection (11) or (12), as the case may be, of section 116 of the Value-Added Tax Consolidation Act 2010 |
|
Value-Added Tax Consolidation Act 2010 |
section 116(4) of the Value-Added Tax Consolidation Act 2010 |
|
Value-Added Tax Consolidation Act 2010 |
(c) The liability imposed on an applicant by this subsection is in addition to the liability imposed by
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Value-Added Tax Consolidation Act 2010 |
(4) Subject to
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