Link Report

This report lists all the outbound links from Section 51 under the heading Links from Section 51.

Sections and schedules within TaxSource Total linking to Section 51 are listed under Links to Section 51 (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 Links in repealed sections of the legislation are not listed.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 51
Act Linked to Context

2012/en/act/pub/0052/sec0034.html

unresolved

Where, following a notification, in accordance with section 34, by a person who does not consider that he or she is a liable person, either the Revenue Commissioners or the Appeal Commissioners determine that the person is not a liable person, the Revenue estimate in relation to that person shall be discharged.

Links to Section 51 (from within TaxSource Total)
Act Linked from Context

sec0049.html

Subject to section 55 Subject to sections 51 and 55, where a person is notified of a Revenue estimate and does not prepare and deliver a return which contains a self-assessment and an election for a specified method of payment, the Revenue estimate shall be due and payable as if it were an amount of local property tax contained in a Revenue assessment made under section 55.