No 39 of 1997, Section 530, Link Report

Links from Section 530
Act	Linked to	Context
National Asset Management Agency Act 2009	National Asset Management Agency Act 2009	“NAMA” and “NAMA group entity” have the same meanings, respectively, as they have in the National Asset Management Agency Act 2009;
Taxes Consolidation Act, 1997	sec0013.html	“designated area” has the meaning assigned to it by section 13(1);
Taxes Consolidation Act, 1997	sec0321.html	“chargeable period” has the same meaning as in section 321(2);
Taxes Consolidation Act, 1997	sec0530A.html	“relevant payment” means a payment made by a principal to whom section 530A applies in respect of a relevant contract;
Taxes Consolidation Act, 1997	sec0530A.html	“subcontractor” means the contractor under a relevant contract where the principal under that contract is a person to whom section 530A applies;
Taxes Consolidation Act, 1997	sec0530C.html	(a) details in respect of each relevant payment notified by that principal under section 530C which is, in accordance with regulations made under this Chapter, the subject of a valid deduction authorisation at the time of issue of the deduction summary, and
Taxes Consolidation Act, 1997	sec0530C.html	“unreported payment notification” means a notification to the Revenue Commissioners of a relevant payment which has not been made in accordance with section 530C and where a deduction authorisation has not been issued in accordance with section 530D;
Taxes Consolidation Act, 1997	sec0530D.html	“deduction authorisation” has the meaning given to it in section 530D;
Taxes Consolidation Act, 1997	sec0530D.html	“unreported payment notification” means a notification to the Revenue Commissioners of a relevant payment which has not been made in accordance with section 530C and where a deduction authorisation has not been issued in accordance with section 530D;
Taxes Consolidation Act, 1997	sec0530P.html	“deducted tax” has the meaning given to it in section 530P;
Taxes Consolidation Act, 1997	sec0531.html	“certificate of authorisation” means a certificate issued under section 531(11);
Taxes Consolidation Act, 1997	sec0531.html	“certificates of deduction” has the meaning assigned to it by section 531(6)(f);
Taxes Consolidation Act, 1997	sec0531.html	(b) in respect of whom the principal has not received a notice under paragraph (a) of subsection (13) of section 531;
Taxes Consolidation Act, 1997	sec0531.html	“relevant payments card” has the meaning assigned to it by section 531(12);
Taxes Consolidation Act, 1997	sec0531.html	“relevant tax deduction card” has the meaning assigned to it by section 531(6)(c)(ii);
Taxes Consolidation Act, 1997	sec0531.html	“return period”, in relation to the principal concerned, means the period specified in a notice in writing given by the Revenue Commissioners to that principal, being a period of one or more income tax months, in respect of which the principal is required under section 531(3A) to make a return to the Collector-General , or where no such period is specified, an income tax month;
Taxes Consolidation Act, 1997	sec0826.html	(II) through a permanent establishment, within the meaning of arrangements having the force of law by virtue of ~~section 826(1)(a)~~ section 826(1), a business;
Taxes Consolidation Act, 1997	sec0917EA.html	“electronic means” has the same meaning as in section 917EA(1);
Links to Section 530 (from within TaxSource Total)
Act	Linked from	Context
Stamp Duty Consolidation Act, 1999	sec0091A.html	(ii) may issue a floor area compliance certificate in respect of a dwellinghouse or apartment to a person where that Minister is satisfied, on the basis of information provided to that Minister by the person, or by a person on behalf of the person, that the person is registered for value-added tax and is the holder of a current certificate of authorisation within the meaning of section 530(1) of the Taxes Consolidation Act 1997 or a current tax clearance certificate within the meaning of section 1094(1) or section 1095(1) of the Taxes Consolidation Act 1997,
Taxes Consolidation Act, 1997	sched31.html	section 530 of the Act
Taxes Consolidation Act, 1997	sched31.html	section 530 of the Act
Taxes Consolidation Act, 1997	sched31.html	subsection (1) of section 530 of the Act
Taxes Consolidation Act, 1997	sched31.html	section 530 of the Act
Taxes Consolidation Act, 1997	sched31.html	Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sched31.html	Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sec1077E.html	“period” means a year of assessment or accounting period or a return period, as defined in section 530, as the context requires;
Taxes Consolidation Act, 1997	sec0021A.html	“construction operations” means operations of any of the descriptions referred to in the definition of “construction operations” in section 530(1), other than operations referred to in paragraph (f) of that definition;
Taxes Consolidation Act, 1997	sec0530U.html	(b) a certificate signed by a Revenue officer which certifies that he or she has inspected the relevant records of the Revenue Commissioners and that it appears from them that on a stated day or within a stated period, a stated person was a registered principal (within the meaning of section 530) shall be evidence until the contrary is proved that on a stated day or within a stated period, a stated person was a registered principal (within the meaning of section 530), and
Taxes Consolidation Act, 1997	sec0530U.html	(b) a certificate signed by a Revenue officer which certifies that he or she has inspected the relevant records of the Revenue Commissioners and that it appears from them that on a stated day or within a stated period, a stated person was a registered principal (within the meaning of section 530) shall be evidence until the contrary is proved that on a stated day or within a stated period, a stated person was a registered principal (within the meaning of section 530), and
Taxes Consolidation Act, 1997	sec0531.html	(ba) (i) the setting up by the Revenue Commissioners and the maintenance by them of a register containing details of every person who is a principal within the meaning of section 530(1), and
Taxes Consolidation Act, 1997	sec0644A.html	“construction operations”, in relation to residential development land, means operations of any of the descriptions referred to in the definition of “construction operations” in section 530(1) other than such operations as consist of—
Taxes Consolidation Act, 1997	sec0644AB.html	“construction operations”, in relation to land, means operations of any of the descriptions referred to in the definition of “construction operations” in section 530(1);
Value-Added Tax Consolidation Act 2010	sec0016.html	(b) Where a principal to whom ~~section 531(1)~~ section 530A of the Taxes Consolidation Act 1997 applies (other than a principal to whom subparagraphs (ii) or (iii) of ~~section 531(1)(b)~~ section 530A(1)(b) of the Taxes Consolidation Act 1997 applies) receives services consisting of construction operations (as defined in paragraphs (a) to (f) of section 530(1) of that Act) from a subcontractor, then—