| Links from Section 530G | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(i) is a company connected (within the meaning of section 10 as it applies for the purposes of the Tax Acts) with the first-mentioned person or would have been such a company but for the fact that the company has been wound up or dissolved without being wound up, |
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Taxes Consolidation Act, 1997 |
directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 15 per cent of the ordinary share capital of the company, or |
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Taxes Consolidation Act, 1997 |
directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 15 per cent of the ordinary share capital of the company, |
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Taxes Consolidation Act, 1997 |
(c) properly and accurately keeps and will keep any business records to which section 886(2) refers and any other records normally kept in connection with such a business, |
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| Links to Section 530G (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(a) complies with the obligations referred to in section 530G or 530H, as the case may be, or |
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|
Taxes Consolidation Act, 1997 |
(b) in the case of a contractor who is not a subcontractor to whom Chapter 2 of Part 18 applies, complies with the obligations referred to in paragraph (a), other than the obligations referred to in paragraphs (a) and (b) of subsection (1) of section 530G or 530H, as the case may be; |
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|
Taxes Consolidation Act, 1997 |
(a) shall be zero where the Revenue Commissioners have made a determination that the subcontractor is a person to whom section 530G applies, |
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Taxes Consolidation Act, 1997 |
(c) shall be 35 per cent where the Revenue Commissioners have made a determination that the subcontractor is a person to whom neither section 530G nor section 530H apply, and |
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Taxes Consolidation Act, 1997 |
(b) 20 per cent of the relevant payment, where the person to whom the relevant payment was made was a subcontractor who has had a determination made by the Revenue Commissioners under section 530I and where neither section 530G nor section 530H applies to the subcontractor concerned, |
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Taxes Consolidation Act, 1997 |
(d) 3 per cent of the relevant payment, where the person to whom the relevant payment was made was a subcontractor to whom section 530G applies. |
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Taxes Consolidation Act, 1997 |
(g) is not a person to whom section 530G applies. |
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|
Taxes Consolidation Act, 1997 |
(1) For the purpose of establishing the rate of tax referred to in section 530E(1), the Revenue Commissioners shall, from time to time, determine whether a subcontractor is a person to whom section 530G applies, a person to whom section 530H applies or a person to whom neither section 530G nor 530H applies. |
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Taxes Consolidation Act, 1997 |
(1) For the purpose of establishing the rate of tax referred to in section 530E(1), the Revenue Commissioners shall, from time to time, determine whether a subcontractor is a person to whom section 530G applies, a person to whom section 530H applies or a person to whom neither section 530G nor 530H applies. |
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Taxes Consolidation Act, 1997 |
(c) For the purpose of this section, a notification issued, within the previous 12 months, by the Revenue Commissioners under section 530I that the named person is a person to whom section 530G applies shall be treated as a certificate for the purposes of this subsection. |
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