| Links from Section 817RD | ||
|---|---|---|
| Act | Linked to | Context |
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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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| Links to Section 817RD (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(2)(a) Subject to paragraph (b), section 817RD 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 to the Revenue Commissioners of the specified information shall be made under section 817RD not later than 31 August 2020 and the time limit specified in section 817RD(1) shall not apply. |
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Taxes Consolidation Act, 1997 |
(b) Where paragraph (a) applies, a return to the Revenue Commissioners of the specified information shall be made under section 817RD not later than 31 August 2020 and the time limit specified in section 817RD(1) 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 |
(c) where the failure relates to the obligation imposed on a person by section 817RD(9), be liable to a penalty not exceeding €5,000. |
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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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