| Links from Section 208A | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) A person or trust established in an EEA state or in an EFTA state may on a claim being made to the Revenue Commissioners seek a determination to the effect that, if the person or trust were to have income in the State of a kind referred to in section 207 or 208, it would qualify for the exemptions provided for by those sections. |
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Taxes Consolidation Act, 1997 |
(4) Where a claim referred to in subsection (2) has been determined in accordance with subsection (3) and the determination is to the effect that if the person or trust were to have income in the State of a kind referred to in section 207 or 208 it would qualify for the exemptions provided for by those sections, the Revenue Commissioners, or such officer of the Revenue Commissioners as they may authorise in that behalf, shall issue the person or trust with a notice of that determination. |
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Taxes Consolidation Act, 1997 |
(2) A person or trust established in an EEA state or in an EFTA state may on a claim being made to the Revenue Commissioners seek a determination to the effect that, if the person or trust were to have income in the State of a kind referred to in section 207 or 208, it would qualify for the exemptions provided for by those sections. |
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Taxes Consolidation Act, 1997 |
(4) Where a claim referred to in subsection (2) has been determined in accordance with subsection (3) and the determination is to the effect that if the person or trust were to have income in the State of a kind referred to in section 207 or 208 it would qualify for the exemptions provided for by those sections, the Revenue Commissioners, or such officer of the Revenue Commissioners as they may authorise in that behalf, shall issue the person or trust with a notice of that determination. |
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Taxes Consolidation Act, 1997 |
(1) In this section and section 208B— |
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| Links to Section 208A (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(1) In this section and section 7A, “charity” means a body of persons or a trust established for charitable purposes only and which has been granted an exemption under section 207 or 208 of the Act of 1997 or given a notice of determination under section 208A of the Act of 1997, as the case may be. |
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Taxes Consolidation Act, 1997 |
(ii) it received a notice of determination from the Revenue Commissioners in accordance with section 208A at least 2 years before that date, |
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Taxes Consolidation Act, 1997 |
(i) has made a claim for a determination under section 208A(2), |
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Taxes Consolidation Act, 1997 |
(b) a determination under section 208A, |
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Taxes Consolidation Act, 1997 |
(b) to whom a notice of determination has been issued in accordance with section 208A(4), |
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