| Links from Section 183 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) Where a company treats a payment made by it as one to which subsection (1)(a) or (2) of section 176 applies, any person connected with the company who knows of any such scheme or arrangement affecting the payment as is mentioned in section 180(3) shall, within 60 days after that person first knows of both the payment and the scheme or arrangement, give a notice to the inspector containing particulars of the scheme or arrangement. |
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Taxes Consolidation Act, 1997 |
(2) Where the inspector has reason to believe that a payment treated by the company making it as one to which subsection (1)(a) or (2) of section 176 applies may form part of a scheme or arrangement of the kind referred to in that section or in section 180(3), the inspector may by notice require the company or any person connected with the company to furnish to the inspector within such time, not being less than 60 days, as may be specified in the notice— |
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Taxes Consolidation Act, 1997 |
(3) (a) The recipient of a payment treated by the company making it as a payment to which subsection (1)(a) or (2) of section 176 applies shall, if so required by the inspector, state whether the payment in question is received on behalf of any person other than such recipient and, if so, the name and address of that person. |
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Taxes Consolidation Act, 1997 |
(1) Where a company treats a payment made by it as one to which subsection (1)(a) or (2) of section 176 applies, any person connected with the company who knows of any such scheme or arrangement affecting the payment as is mentioned in section 180(3) shall, within 60 days after that person first knows of both the payment and the scheme or arrangement, give a notice to the inspector containing particulars of the scheme or arrangement. |
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Taxes Consolidation Act, 1997 |
(2) Where the inspector has reason to believe that a payment treated by the company making it as one to which subsection (1)(a) or (2) of section 176 applies may form part of a scheme or arrangement of the kind referred to in that section or in section 180(3), the inspector may by notice require the company or any person connected with the company to furnish to the inspector within such time, not being less than 60 days, as may be specified in the notice— |
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| Links to Section 183 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(1) Any question whether a person is an associate of another person in relation to a company shall be determined for the purposes of sections 176 to 183 and section 186 in accordance with the following provisions: |
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Taxes Consolidation Act, 1997 |
(1) Any question whether a person is connected with a company shall, notwithstanding section 10, be determined for the purposes of sections 176 to 183 in accordance with the following provisions: |
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