| Links from Section 804 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
the relief so given in excess may, if not otherwise made good, be charged under Case IV of Schedule D and recovered from that person accordingly. |
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Taxes Consolidation Act, 1997 |
(a) if an assessment has already been made on that person for that year, such adjustments shall be made in that assessment as may be necessary for the purpose of giving effect to the provisions of this Chapter which take effect on the completion of the administration, and any tax overpaid shall be repaid, notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made, and |
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| Links to Section 804 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(c) where the amount deemed to have been paid to that person as income for any year by virtue of this subsection is less or greater than the amount deemed to have been paid to that person as income for that year by virtue of subsection (2), such adjustments shall be made as are provided in section 804. |
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Taxes Consolidation Act, 1997 |
(b) where the amount deemed to have been paid to that person as income for any year by virtue of this subsection is less or greater than the amount deemed to have been paid to that person as income for that year by virtue of subsection (3) or (4), such adjustments shall be made as are provided in section 804. |
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Taxes Consolidation Act, 1997 |
(3) Nothing in this section affects the operation of section 804(3),
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