| Links from Section 817RC | ||
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| Act | Linked to | Context |
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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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| Links to Section 817RC (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1) Where there is no intermediary, or the relevant taxpayer has been notified by an intermediary under section 817RC(10), the relevant taxpayer shall make a return to the Revenue Commissioners of the specified information within 30 days beginning— |
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Taxes Consolidation Act, 1997 |
(1)(a) Subject to paragraph (b), section 817RC shall apply to reportable cross-border arrangements the first step of which was implemented during the period beginning on 25 June 2018 and ending on 30 June 2020. |
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Taxes Consolidation Act, 1997 |
(b) Where paragraph (a) applies, a return of the specified information shall be made to the Revenue Commissioners under section 817RC not later than 31 August 2020 and the time limit specified in section 817RC(1) or (2), as the case may be, shall not apply. |
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Taxes Consolidation Act, 1997 |
(b) Where paragraph (a) applies, a return of the specified information shall be made to the Revenue Commissioners under section 817RC not later than 31 August 2020 and the time limit specified in section 817RC(1) or (2), as the case may be, shall not apply. |
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Taxes Consolidation Act, 1997 |
(a) where the failure relates to the obligation imposed on a person under subsection (3) or (10) of section 817RC, or section 817RD(4) or 817RF, be liable to— |
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Taxes Consolidation Act, 1997 |
(b) where the failure relates to the obligation imposed on a person under subsection (1), (2) or (5) of section 817RC or section 817RD(1), be liable to— |
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Taxes Consolidation Act, 1997 |
“relevant day” means the first day after the end of the period specified in subsection (1), (2) or (5) of section 817RC or section 817RD(1), as the case may be, during which the obligation imposed on a person by the said subsection (1), (2) or (5) of section 817RC or section 817RD(1), as the case may be, shall be discharged. |
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Taxes Consolidation Act, 1997 |
“relevant day” means the first day after the end of the period specified in subsection (1), (2) or (5) of section 817RC or section 817RD(1), as the case may be, during which the obligation imposed on a person by the said subsection (1), (2) or (5) of section 817RC or section 817RD(1), as the case may be, shall be discharged. |
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