| Links from Section 527 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(c) that the specified person shall, in respect of each relevant payment included in the claim, furnish to the inspector the form given to the specified person by an accountable person in accordance with section 524(2)or, in the case of a specified person who is a partner in relation to a partnership trade or profession, the documentation referred to in section 529A(3). |
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Taxes Consolidation Act, 1997 |
(c) that the specified person shall, in respect of each relevant payment included in the claim, furnish to the inspector the form given to the specified person by an accountable person in accordance with section 524(2)or, in the case of a specified person who is a partner in relation to a partnership trade or profession, the documentation referred to in section 529A(3). |
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Taxes Consolidation Act, 1997 |
(b) Where an excess arises in accordance with paragraph (a), the excess shall be offset under section 960H to the extent that the specified person has a liability (within the meaning of that section) and any balance of the excess shall, subject to the Acts, be refunded to the specified person. |
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| Links to Section 527 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
Where the form referred to in either section 526(3) or 527(2)(c) relates to 2 or more specified persons, any necessary apportionment shall be made for the purposes of giving effect to sections 526 and 527. |
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Taxes Consolidation Act, 1997 |
Where the form referred to in either section 526(3) or 527(2)(c) relates to 2 or more specified persons, any necessary apportionment shall be made for the purposes of giving effect to sections 526 and 527. |
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Taxes Consolidation Act, 1997 |
No amount of appropriate tax shall be set off or refunded more than once under this Chapter, and any amount of appropriate tax refunded in accordance with section 527 shall not be available for set-off under section 526. |
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Taxes Consolidation Act, 1997 |
(2) Where a relevant payment (including a payment to which section 522 applies) is in relation to a professional service that is provided in the conduct of a partnership trade or profession, then for the purposes of sections 520(2), 526 and 527— |
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Taxes Consolidation Act, 1997 |
(3) Where an apportionment as referred to in subsection (2) applies to a relevant payment and to the appropriate tax deducted from that payment, the precedent partner shall, for the purposes of sections 526 and 527, provide details of the apportionment that applies to the payment and the appropriate tax deducted, and the basis for that apportionment, in a statement issued to each partner in the partnership, together with a copy of the form given to the precedent partner by the accountable person in accordance with section 524(2). |
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