| Links from Section 530M | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(i) no amendment may be made in relation to any payment which has been the subject of a deduction authorisation under section 530D, and |
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Taxes Consolidation Act, 1997 |
(2) Without prejudice to section 530F, where a principal makes or amends a return in accordance with subsection (1), then— |
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Taxes Consolidation Act, 1997 |
(1) Notwithstanding the requirements of section 530K(1), and without prejudice to any penalty to which the principal may be liable, a principal may, as appropriate— |
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Taxes Consolidation Act, 1997 |
(a) make a return required under section 530K(1) after the due date relating to the relevant return period, or |
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Taxes Consolidation Act, 1997 |
(b) amend a return after the making of the return or the deemed making of a return under section 530K(2) but— |
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Taxes Consolidation Act, 1997 |
(4) Where enforcement action for the recovery of tax specified in a return made or deemed made under section 530K has been taken, this section shall not apply until that action has been completed, unless the Revenue Commissioners otherwise direct. |
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Taxes Consolidation Act, 1997 |
(d) the format of a return which can be made in a case where a principal is appealing an assessment under section 530N, and |
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| Links to Section 530M (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(4) A return required under this section, including a return to which section 530M applies, shall be made by electronic means and the relevant provisions of Chapter 6 of Part 38 shall apply. |
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Taxes Consolidation Act, 1997 |
(3) A surcharge arising by virtue of section 530M shall be due and payable to the Revenue Commissioners and shall be payable at the same time as the amount of tax to which it relates is payable. |
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Taxes Consolidation Act, 1997 |
(1) Where, in respect of a return period, a Revenue officer has reason to believe that a principal has not made a return under section 530K or 530M or that the amount of tax due and payable by a principal under this Chapter for a return period was greater than the amount of tax, if any, specified in a return made or deemed to have been made by that principal for that return period, then, without prejudice to any other action which may be taken, the officer may make an assessment in one sum of the total amount of tax which in his or her opinion is due and payable by the principal in respect of that return period. |
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Taxes Consolidation Act, 1997 |
(i) in the case of a person who has made a return (including a deemed return) under section 530K or a return under section 530M, until that person has paid the tax and any surcharge due and payable on the basis of his or her return together with the related interest due under section 530Q, and |
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Taxes Consolidation Act, 1997 |
(ii) in any other case, until the person has made a return under section 530M for the return period concerned and has paid the tax and surcharge due and payable on the basis of that return together with the related interest due under section 530Q. |
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