Link Report

This report lists all the outbound links from Section 848M under the heading Links from Section 848M.

Sections and schedules within TaxSource Total linking to Section 848M are listed under Links to Section 848M (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 848M
Act Linked to Context

Taxes Consolidation Act, 1997

sec0848P.html

(3) Subject to section 848P, the relevant tax in respect of a gain which in accordance with that section, is required to be included in a return, shall be due at the time by which the return is to be made and shall be paid by the qualifying fund manager without the making of an assessment; but relevant tax which has become so due may be assessed on the qualifying savings manager (whether or not it has been paid when the assessment is made) if that tax or any part of it is not paid on or before the due date.

Taxes Consolidation Act, 1997

sec1080.html

(c) Subsections (2) to (4) of section 1080 Subsections (3) to (5) of section 1080 shall apply in relation to interest payable under paragraph (b) as they apply in relation to interest payable under section 1080.

Taxes Consolidation Act, 1997

sec1080.html

(c) Subsections (2) to (4) of section 1080 Subsections (3) to (5) of section 1080 shall apply in relation to interest payable under paragraph (b) as they apply in relation to interest payable under section 1080.

Taxes Consolidation Act, 1997

sec1080.html

(d) In its application to any relevant tax charged by any assessment made in accordance with this section, section 1080 shall apply as if subsection (1)(b) subsection (2)(b) of that section were deleted.

Links to Section 848M (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0172A.html

“special savings incentive account” has the same meaning as in section 848M (inserted by the Finance Act, 2001);

Taxes Consolidation Act, 1997

sec0848H.html

(4) Where at any time a special savings incentive account is treated as maturing or, as the case may be, ceasing, the amount of any income which accrues in respect of qualifying assets held in the account, in so far as it was not, but for this subsection, taken into account in determining a gain under section 848J, 848K or 848L, shall, when received, be treated as an amount of cash withdrawn from the account before the account is treated as maturing, or as the case may be, ceasing, and the qualifying savings manager shall be liable to tax in accordance with section 848M on the gain thereby arising under section 848L.