| Links from Section 817RA | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
but does not include an arrangement referred to in section 826; |
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Taxes Consolidation Act, 1997 |
“taxpayer identification number” means the tax identification number (TIN) allocated to a person by the tax administration of the jurisdiction of residence of the person and, in relation to the State, means a tax reference number within the meaning of section 885. |
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Taxes Consolidation Act, 1997 |
“return” has the same meaning as it has in section 917D(1); |
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Taxes Consolidation Act, 1997 |
“electronic means” has the same meaning as it has in section 917EA(1); |
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| Links to Section 817RA (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1) An intermediary within the meaning of paragraph (a)(i) of the definition of “intermediary” in section 817RA(1) shall make a return to the Revenue Commissioners of the specified information within 30 days beginning— |
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Taxes Consolidation Act, 1997 |
(2) An intermediary within the meaning of paragraph (a)(ii) of the definition of “intermediary” in section 817RA(1) shall make a return to the Revenue Commissioners of the specified information within 30 days beginning on the day after such intermediary provided, directly or by means of other persons, aid, assistance or advice referred to in the said paragraph (a)(ii). |
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Taxes Consolidation Act, 1997 |
(b) not later than 3 months after the date of the return and every 3 months thereafter, notify the Revenue Commissioners, by amending the return, of any new information that has become available in respect of the specified information referred to in paragraphs (a), (g), (h) and (i) of section 817RA(3). |
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