| Links from Section 427 | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(4) In a case within paragraph (a) of subsection (2), a notice under that subsection may be served on the surrendering company (within the meaning of section 411) instead of or as well as on the company claiming relief. |
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Taxes Consolidation Act, 1997 |
(1) In this section, section 417(3) and sections 424 to 426, “arrangements” means arrangements of any kind, whether in writing or not. |
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Taxes Consolidation Act, 1997 |
(a) section 417(3) or subsection (3) or (4) of section 424, |
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Taxes Consolidation Act, 1997 |
(1) In this section, section 417(3) and sections 424 to 426, “arrangements” means arrangements of any kind, whether in writing or not. |
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Taxes Consolidation Act, 1997 |
(a) section 417(3) or subsection (3) or (4) of section 424, |
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Taxes Consolidation Act, 1997 |
(b) being a party to a leasing contract (within the meaning of section 425) claims relief as mentioned in subsection (1)(b) of that section, or |
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Taxes Consolidation Act, 1997 |
(b) section 425(1)(c), or |
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Taxes Consolidation Act, 1997 |
(1) In this section, section 417(3) and sections 424 to 426, “arrangements” means arrangements of any kind, whether in writing or not. |
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Taxes Consolidation Act, 1997 |
(c) being a member of a partnership, claims any relief which, if section 426(3) applied in relation to it, it would not be entitled to claim, |
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Taxes Consolidation Act, 1997 |
(c) section 426(2). |
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| Links to Section 427 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1) Where any person has been required by notice given under or for the purposes of section 401 or 427 or Part 13 to furnish any information or particulars and that person fails to comply with the notice, that person shall be liable, subject to subsection (3), to a penalty of €3,000 and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of €10 for each day on which the failure so continues. |
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Taxes Consolidation Act, 1997 |
(2) Where the person furnishes any incorrect information or particulars of a kind mentioned in section 239, 401 or 427 or Part 13, the person shall be liable, subject to subsection (4), to a penalty of €3,000. |
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