| Links from Section 7 | ||
|---|---|---|
| Act | Linked to | Context |
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(a) the receipt and retention of declarations referred to in section 2 (3) (a) or 3 (6) (b), |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(c) the issue and recording of certificates referred to in section 2 (4) or 3 (6) (c), |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(c) For the purposes of the receipt of any declaration, amount or remittance, or the issue of any certificate or evidence, in accordance with section 2 or 3, references to the Chief Special Collector shall be construed as including a reference to any other special collector acting on behalf of the Chief Special Collector in that matter. |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(a) having been requested to validate a certificate or evidence referred to in section 2 (4) or 3 (6) (c) by an officer of the Revenue Commissioners to whom that certificate or evidence has been produced for the purposes of section 5 or 6, as the case may be, he informs that officer whether or not that certificate or evidence, as the case may be, was given by a special collector, |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(a) the receipt and retention of declarations referred to in section 2 (3) (a) or 3 (6) (b), |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(ii) so much of any payment or remittance referred to in section 3 (6) (a) as is referable to value-added tax, or |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(c) the issue and recording of certificates referred to in section 2 (4) or 3 (6) (c), |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(c) For the purposes of the receipt of any declaration, amount or remittance, or the issue of any certificate or evidence, in accordance with section 2 or 3, references to the Chief Special Collector shall be construed as including a reference to any other special collector acting on behalf of the Chief Special Collector in that matter. |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(a) having been requested to validate a certificate or evidence referred to in section 2 (4) or 3 (6) (c) by an officer of the Revenue Commissioners to whom that certificate or evidence has been produced for the purposes of section 5 or 6, as the case may be, he informs that officer whether or not that certificate or evidence, as the case may be, was given by a special collector, |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(III) such amounts of any payments or remittances referred to in section 3 (6) (a) as are referable to value-added tax remitted to the Chief Special Collector, |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(a) having been requested to validate a certificate or evidence referred to in section 2 (4) or 3 (6) (c) by an officer of the Revenue Commissioners to whom that certificate or evidence has been produced for the purposes of section 5 or 6, as the case may be, he informs that officer whether or not that certificate or evidence, as the case may be, was given by a special collector, |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(a) having been requested to validate a certificate or evidence referred to in section 2 (4) or 3 (6) (c) by an officer of the Revenue Commissioners to whom that certificate or evidence has been produced for the purposes of section 5 or 6, as the case may be, he informs that officer whether or not that certificate or evidence, as the case may be, was given by a special collector, |
|
| Links to Section 7 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
“Chief Special Collector” has the meaning assigned to it by section 7 (3); |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
Subject to section 7 (3) (a), all matters relating to this Act are hereby placed under the care and management of the Revenue Commissioners. |
|
|
Waiver of Certain Tax, Interest and Penalties Act, 1993 |
(1) Where, in relation to any liability to tax (within the meaning of section 2 or 3, as the case may be) of an individual for the relevant period, being tax which has been remitted to the Chief Special Collector, an inspector or other officer of the Revenue Commissioners commences to make such enquiries, or take such action, as are within his powers, or gives a notice in writing to an individual of his intention to make such enquiries or take such action in relation to such liability to tax and the individual produces to the inspector or other officer, not later than 30 days from the commencement of the said enquiries or the taking of the said action, or the giving of the notice as aforesaid, a certificate referred to in section 2 (4) or 3 (6) (c), as the case may be, in respect of such liability to tax given to him by the Chief Special Collector, the inspector or other officer shall, on production to him of the said certificate and on validation of that certificate in accordance with the provisions of paragraph (a) of the proviso to section 7 (4), be precluded from continuing with or commencing the said enquiries or continuing with or commencing the said action unless, on application by him to the Appeal Commissioners, he shows to the satisfaction of those Commissioners that— |
|