| Links from Section 529H | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) Where an amount of tax which a qualifying company is liable to pay under this Chapter to the Collector-General is not paid by the due date concerned, simple interest on the amount outstanding shall be paid by the qualifying company to the Collector-General and shall be calculated from the due date concerned until payment, for any day or part of a day during which the amount remains unpaid at the rate specified in section 1080. |
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Taxes Consolidation Act, 1997 |
(2) Subsections (3) to (5) of section 1080 shall apply in relation to interest payable under subsection (1) as they apply in relation to interest payable under that section. |
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| Links to Section 529H (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(i) in the case of a qualifying company who has made a return under section 529E, until that qualifying company has paid the tax due and payable on the basis of the qualifying company’s return together with the related interest due under section 529H, and |
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Taxes Consolidation Act, 1997 |
(ii) in any other case, until the qualifying company has made a return under section 529E for the return period concerned and has paid the tax due and payable on the basis of that return together with the related interest due under section 529H. |
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