No 39 of 1997, Section 246A, Link Report

Links from Section 246A
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0064.html	(b) For the purposes of this section and sections 64 and 739B, the Revenue Commissioners may, designate by order one or more than one system for clearing securities as a “recognised clearing system”.
Taxes Consolidation Act, 1997	sec0246.html	(A) section 246(2) shall not apply to that payment, and
Taxes Consolidation Act, 1997	sec0246.html	(A) section 246(2) shall not apply to that payment, and
Taxes Consolidation Act, 1997	sec0256.html	(B) the wholesale debt instrument shall not be treated as a relevant deposit (within the meaning of section 256) for the purposes of Chapter 4 of this Part,
Taxes Consolidation Act, 1997	sec0256.html	(B) the wholesale debt instrument shall not be treated as a relevant deposit (within the meaning of section 256) for the purposes of Chapter 4 of this Part.
Taxes Consolidation Act, 1997	sec0321.html	(iii) in addition to the matters to be included in a return to be made under section 891 for a chargeable period (within the meaning of section 321(2)), include on that return, in respect of that case, the tax reference number of the person to whom the payment was made,
Taxes Consolidation Act, 1997	sec0739B.html	(b) For the purposes of this section and sections 64 and 739B, the Revenue Commissioners may, designate by order one or more than one system for clearing securities as a “recognised clearing system”.
Taxes Consolidation Act, 1997	sec0885.html	“tax reference number” has the meaning assigned to it by section 885;
Taxes Consolidation Act, 1997	sec0891.html	(a) (i) be regarded as a person to whom section 891(1) applies as respects that case, if that provision would not otherwise apply to that person,
Taxes Consolidation Act, 1997	sec0891.html	(iii) in addition to the matters to be included in a return to be made under section 891 for a chargeable period (within the meaning of section 321(2)), include on that return, in respect of that case, the tax reference number of the person to whom the payment was made,
Taxes Consolidation Act, 1997	sec0891.html	(b) on being so required by notice given in writing by a Revenue officer, in relation to any person named by the officer in the notice, deliver an account in writing of the amount of any payment made in respect of a wholesale debt instrument to that person together with details of the person’s name and address and tax reference number if such details have not been included in a return made by that person under section 891.
Taxes Consolidation Act, 1997	sec0894.html	(ii) be regarded as a “relevant person” (within the meaning of section 894) for the purposes of that section as respects that case, if that person would not otherwise be a “relevant person” (within that meaning), and
Taxes Consolidation Act, 1997	sec0906A.html	“financial institution” has the same meaning as it has in section 906A;
Links to Section 246A (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0110.html	“wholesale debt instrument” has the same meaning as in section 246A.
Taxes Consolidation Act, 1997	sec0198.html	(II) if the person is a company controlled in accordance with section 172D(3)(b)(ii), or a company the principal class of shares of which are shares to which section 172D(3)(b)(iii) applies, and the interest is interest to which section 64(2) applies, an interest payment to which section 246A applies or interest paid in respect of an asset covered security within the meaning of section 3 of the Asset Covered Securities Act 2001,
Taxes Consolidation Act, 1997	sec0064.html	(1A) The definition of “recognised clearing system” in section 246A(2) applies for the purposes of this section as it applies for the purposes of section 246A.
Taxes Consolidation Act, 1997	sec0064.html	(1A) The definition of “recognised clearing system” in section 246A(2) applies for the purposes of this section as it applies for the purposes of section 246A.
Taxes Consolidation Act, 1997	sec0739B.html	(1A) The definition of “recognised clearing system” in section 246A(2) applies for the purposes of this section as it applies for the purposes of section 246A.
Taxes Consolidation Act, 1997	sec0739B.html	(1A) The definition of “recognised clearing system” in section 246A(2) applies for the purposes of this section as it applies for the purposes of section 246A.
Taxes Consolidation Act, 1997	sec0904A.html	(I) a declaration mentioned in section 246A(3)(b)(ii)(III) or 263, section 246A(3)(b)(ii)(III), 263 or 263A,
Taxes Consolidation Act, 1997	sec0904A.html	(III) as respects a case within paragraph (b)(ii)(I) or (b)(ii)(II) of subsection (3) of section 246A, the tax reference number referred to in subsection (4) of that section,