Link Report

This report lists all the outbound links from Section 529A under the heading Links from Section 529A.

Sections and schedules within TaxSource Total linking to Section 529A are listed under Links to Section 529A (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 529A
Act Linked to Context

Taxes Consolidation Act, 1997

sec0520.html

(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—

Taxes Consolidation Act, 1997

sec0522.html

(1) Subject to the provisions of this section, where a professional service is provided in the conduct of a partnership trade or profession then, for the purposes of this Chapter, an accountable person may make a relevant payment (including a payment to which section 522 applies) in relation to that service in the name of the partnership.

Taxes Consolidation Act, 1997

sec0522.html

(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—

Taxes Consolidation Act, 1997

sec0524.html

(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).

Taxes Consolidation Act, 1997

sec0526.html

(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—

Taxes Consolidation Act, 1997

sec0526.html

(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).

Taxes Consolidation Act, 1997

sec0527.html

(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—

Taxes Consolidation Act, 1997

sec0527.html

(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).

Taxes Consolidation Act, 1997

sec0917EA.html

(4) The statement referred to in subsection (3) may be issued in writing or by electronic means (within the meaning of section 917EA) and shall be in such form as may be approved by the Revenue Commissioners for that purpose.

Links to Section 529A (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0522.html

(a) the insurer shall, subject to section 529A, discharge the claim by making payment to the extent of the amount of the benefit, if any, due under the contract—

Taxes Consolidation Act, 1997

sec0523.html

(b) The specified person The specified person or, where section 529A applies, the partnership to whom the amount is payable shall allow such deduction on receipt of the residue of the payment.

Taxes Consolidation Act, 1997

sec0523.html

(a) in accordance with section 522 or 529A, a relevant payment has been made to a practitioner practitioner, an employer or, as the case may be, a partnership by an authorised insurer, and

Taxes Consolidation Act, 1997

sec0524.html

(1A) (a) Where a relevant payment (including a payment to which section 522 applies) is made in accordance with section 529A(1), the precedent partner shall furnish the tax number of the partnership to the accountable person.

Taxes Consolidation Act, 1997

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(2) Each remittance under subsection (1) shall be accompanied by a return containing, in relation to each specified person or, where section 529A applies, each partnership to whom a relevant payment has been made in the income tax month concerned, the particulars required by the return.

Taxes Consolidation Act, 1997

sec0526.html

(b) 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).

Taxes Consolidation Act, 1997

sec0527.html

(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).