| Links from Section 817H | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) Any person who enters into a transaction
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Taxes Consolidation Act, 1997 |
(2) A promoter who by virtue of section 817J does not comply with section 817E shall inform each person to whom the promoter has made the disclosable transaction available for implementation of the obligations placed on that person by virtue of subsection (1). |
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Taxes Consolidation Act, 1997 |
(3) A promoter who by virtue of section 817J does not comply with section 817E shall inform the Revenue Commissioners accordingly within
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Taxes Consolidation Act, 1997 |
(1) Any person who enters into a transaction
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Taxes Consolidation Act, 1997 |
(2) A promoter who by virtue of section 817J does not comply with section 817E shall inform each person to whom the promoter has made the disclosable transaction available for implementation of the obligations placed on that person by virtue of subsection (1). |
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Taxes Consolidation Act, 1997 |
(3) A promoter who by virtue of section 817J does not comply with section 817E shall inform the Revenue Commissioners accordingly within
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| Links to Section 817H (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(a) the transaction was disclosable by a promoter, pursuant to Chapter 3 of this Part, and not by a person who enters into any transaction which is or forms part of a transaction which is disclosable under section 817F, 817G or 817H, |
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Taxes Consolidation Act, 1997 |
(ii) the information is required to be disclosed by a person under section 817F, 817H(1) or 817L, the following information, namely— |
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Taxes Consolidation Act, 1997 |
(a) did not have an obligation to disclose that transaction under section 817F, 817G or 817H, |
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Taxes Consolidation Act, 1997 |
(1) Subject to subsection (2), where the Revenue Commissioners receive specified information in relation to a disclosable transaction under section 817E, 817F, 817G, 817H or 817L they shall, within 90 days after such receipt— |
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Taxes Consolidation Act, 1997 |
(1) Where a person has provided the Revenue Commissioners with information in purported compliance with section 817E, 817F, 817G or 817H(1) and the Commissioners have reasonable grounds for believing that the person has not provided all of the specified information, the Commissioners may by notice in writing require the person to provide the information, specified in the notice, that the Commissioners have reasonable grounds for believing form part of the specified information. |
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Taxes Consolidation Act, 1997 |
(2) Where a person has provided the Revenue Commissioners with specified information in compliance with section 817E, 817F, 817G or 817H(1) the Commissioners may by notice in writing require the person to provide such other information about, or documents relating to, the disclosable transaction, as the Commissioners may reasonably require in support of or in explanation of the specified information. |
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Taxes Consolidation Act, 1997 |
(a) where the failure relates to the obligation imposed on a person under section 817H(2),
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Taxes Consolidation Act, 1997 |
(a) where the failure relates to the obligation imposed on a person under section 817H(2),
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Taxes Consolidation Act, 1997 |
(b) where the failure relates to the obligation imposed on a person under section 817E, 817F, 817G or 817H(1), be liable to— |
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Taxes Consolidation Act, 1997 |
(c) a transaction is one to which section 817J applies, and two or more transactions would have been assigned the same transaction number if they had been disclosed by a promoter under section 817E rather than by the person who entered into the transaction under section 817H, or |
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