| Links from Section 172E | ||
|---|---|---|
| Act | Linked to | Context |
|
Central Bank Act, 1971 |
(a) is a company which holds a licence granted under section 9 or an authorization granted under section 9A of the Central Bank Act 1971, or a person who holds a licence or other similar authorisation under the law of any relevant territory or of an EEA state which corresponds to the said section 9, |
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|
Central Bank Act, 1971 |
(a) is a company which holds a licence granted under section 9 or an authorization granted under section 9A of the Central Bank Act 1971, or a person who holds a licence or other similar authorisation under the law of any relevant territory or of an EEA state which corresponds to the said section 9, |
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|
Central Bank Act, 1971 |
(a) is a company which holds a licence granted under section 9 or an authorization granted under section 9A of the Central Bank Act 1971, or a person who holds a licence or other similar authorisation under the law of any relevant territory or of an EEA state which corresponds to the said section 9, |
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|
Taxes Consolidation Act, 1997 |
all declarations (and accompanying certificates) and notifications (not being a notice given to the intermediary by the Revenue Commissioners) which are made or, as the case may be, given to the intermediary in accordance with this Chapter and Schedule 2A, |
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|
Taxes Consolidation Act, 1997 |
(1) Subject to section 172F(6), section 172B shall not apply where a company resident in the State makes a relevant distribution through one or more than one qualifying intermediary for the benefit of a person beneficially entitled to the relevant distribution who is a non-liable person in relation to the relevant distribution. |
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|
Taxes Consolidation Act, 1997 |
(1) Subject to section 172F(6), section 172B shall not apply where a company resident in the State makes a relevant distribution through one or more than one qualifying intermediary for the benefit of a person beneficially entitled to the relevant distribution who is a non-liable person in relation to the relevant distribution. |
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|
Taxes Consolidation Act, 1997 |
(e) to operate the provisions of section 172F in a correct and efficient manner and provide to the Revenue Commissioners the return referred to in subsection (7) of that section within the time specified in that behalf in subsection (8) of that section, |
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|
Taxes Consolidation Act, 1997 |
(i) if authorised to do so by the Revenue Commissioners, to operate the provisions of subsection (3)(d) of section 172F, and |
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| Links to Section 172E (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
7. The declaration referred to in section 172C (2)(e)(ii) shall be a declaration in writing to the relevant person in relation to the relevant distributions which— |
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|
Taxes Consolidation Act, 1997 |
“qualifying intermediary”, in relation to a relevant distribution, has the meaning assigned to it by section 172E; |
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Taxes Consolidation Act, 1997 |
(i) is not a qualifying intermediary but is a person referred to in paragraph (a), (b), (c) or (d) of section 172E(4) who is operating as an intermediary in an establishment situated in the United States of America, |
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Taxes Consolidation Act, 1997 |
(5) A qualifying intermediary shall update its Exempt Fund and Liable Fund, in relation to relevant distributions to be made to it by a company resident in the State and payments representing such distributions to be made to it by another qualifying intermediary, as often as may be necessary to ensure that the provisions of section 172E(1) and subsections (2) to (4) of this section are complied with, and shall notify the company or, as the case may be, that other qualifying intermediary, by way of notice in writing, of all such updates. |
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