Link Report

This report lists all the outbound links from Section 789 under the heading Links from Section 789.

Sections and schedules within TaxSource Total linking to Section 789 are listed under Links to Section 789 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 789
Act Linked to Context

Taxes Consolidation Act, 1997

sec0237.html

(b) the manner of giving effect to the decision on any such question, and the making of assessments for the purpose on the person entitled to the annuity (notwithstanding anything in section 237);

Taxes Consolidation Act, 1997

sec0788.html

(1) Any question as to whether an annuity is a purchased life annuity to which section 788 applies, or what is the capital element in such an annuity, shall be determined by the inspector, but any person aggrieved by any decision of the inspector on any such question may appeal within the prescribed time to the Appeal Commissioners by any determination of the inspector on any such question may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination .

Taxes Consolidation Act, 1997

sec0788.html

(a) the information to be given in connection with the determination of any question whether an annuity is a purchased life annuity to which section 788 applies, or what is the capital element in an annuity, and the persons who may be required to give any such information;

Links to Section 789 (from within TaxSource Total)
Act Linked from Context

sec0038.html

(e) in section 789(1) by substituting “by any determination of the inspector on any such question may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination” for “by any decision of the inspector on any such question may appeal within the prescribed time to the Appeal Commissioners”,

sec0038.html

(f) in section 789(3) by deleting “, and in particular the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law”, and

Taxes Consolidation Act, 1997

sec1061.html

(1) Without prejudice to any other mode of recovery of a penalty under the preceding provisions of this Part preceding provisions of this Part, Chapter 4 of Part 38 or under section 305, 783, 789 or 886, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum, and section 94 of the Courts of Justice Act, 1924, shall apply accordingly. for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.