| Links from Section 530A | ||
|---|---|---|
| Act | Linked to | Context |
|
Housing Act, 1966 |
(d) a local authority, a public utility society (within the meaning of section 2 of the Housing Act 1966) or a body referred to in subparagraph (i) or (ii) of section 12(2)(a) of that Act or section 19 or 45 of that Act, |
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Housing Act, 1966 |
(d) a local authority, a public utility society (within the meaning of section 2 of the Housing Act 1966) or a body referred to in subparagraph (i) or (ii) of section 12(2)(a) of that Act or section 19 or 45 of that Act, |
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|
Housing Act, 1966 |
(d) a local authority, a public utility society (within the meaning of section 2 of the Housing Act 1966) or a body referred to in subparagraph (i) or (ii) of section 12(2)(a) of that Act or section 19 or 45 of that Act, |
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|
Housing Act, 1966 |
(d) a local authority, a public utility society (within the meaning of section 2 of the Housing Act 1966) or a body referred to in subparagraph (i) or (ii) of section 12(2)(a) of that Act or section 19 or 45 of that Act, |
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|
Housing Act, 1966 |
(d) a local authority, a public utility society (within the meaning of section 2 of the Housing Act 1966) or a body referred to in subparagraph (i) or (ii) of section 12(2)(a) of that Act or section 19 or 45 of that Act, |
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|
S.I. No. 3 of 1996 |
(ii) carrying on a business of meat processing operations in an establishment approved and inspected in accordance with the European Communities (Fresh Meat) Regulations, 1997 (S.I. No. 434 of 1997) or, as the case may be, the European Communities (Fresh Poultry-meat) Regulations, 1996 (S.I. No. 3 of 1996), or |
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S.I. No. 434 of 1997 |
(ii) carrying on a business of meat processing operations in an establishment approved and inspected in accordance with the European Communities (Fresh Meat) Regulations, 1997 (S.I. No. 434 of 1997) or, as the case may be, the European Communities (Fresh Poultry-meat) Regulations, 1996 (S.I. No. 3 of 1996), or |
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|
Taxes Consolidation Act, 1997 |
(i) carrying on a business that includes the erection of buildings or the development of land (within the meaning of section 639(1)) or the manufacture, treatment or extraction of materials for use, whether used or not, in construction operations, |
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| Links to Section 530A (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“relevant payment” means a payment made by a principal to whom section 530A applies in respect of a relevant contract; |
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|
Taxes Consolidation Act, 1997 |
“subcontractor” means the contractor under a relevant contract where the principal under that contract is a person to whom section 530A applies; |
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|
Taxes Consolidation Act, 1997 |
(1) Upon entering into a relevant contract, and in a case where subsection (2) applies, a principal to whom section 530A applies shall provide to the Revenue Commissioners— |
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Taxes Consolidation Act, 1997 |
(2) Where a relevant contract was entered into prior to commencement of this section, a principal to whom section 530A applies shall provide the information and declaration referred to in subsection (1) if a payment is outstanding under that contract, or under that contract as amended, on such commencement. |
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Taxes Consolidation Act, 1997 |
(2) A principal to whom section 530A applies who makes a relevant payment to a subcontractor in circumstances other than those referred to in subsection (1) shall, without prejudice to section 1078, be liable to a penalty of— |
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