| Links from Section 529C | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(d) Where a Revenue officer is satisfied that the amount of expenditure claimed under paragraph (c) would not have been disallowed under section 81 if the specified person had provided the services directly to the qualifying company by carrying on a trade or profession chargeable to tax under Case I or Case II, then a Revenue officer shall issue a notification to the qualifying company specifying the amount of expenditure that shall be allowed as a deduction under paragraph (a). |
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Taxes Consolidation Act, 1997 |
(b)without prejudice to any other penalty to which the qualifying company may be liable and without prejudice to section 1078, be liable to a penalty of €5,000 or the amount of the tax payable under paragraph (a), whichever is the lesser. |
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| Links to Section 529C (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(vii) a claim may not be made under this section where the relevant payment has been reduced, in respect of expenditure incurred, under section 529C(2). |
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Taxes Consolidation Act, 1997 |
Chapter 3A of Part 47 applies, with any necessary modification, to a penalty arising under section 529C(3) or 529E(3). |
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