No 39 of 1997, Section 817S, Link Report

Links from Section 817S
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(a) the amount overpaid shall be repaid with interest in accordance with section 865A, section 159B of the Stamp Duties Consolidation Act 1999, section 105 of the Value-Added Tax Consolidation Act 2010 or section 57(6) of the Capital Acquisitions Tax Consolidation Act 2003, as if a valid claim to repayment was made on a day that is 93 days before the date payment was received by the Revenue Commissioners on foot of the payment notice, but no such repayment shall be made until such time as an assessment has become final and conclusive, and
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(b)section 865(4), section 159A of the Stamp Duties Consolidation Act 1999, section 99(4) of the Value-Added Tax Consolidation Act 2010 or section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 shall not apply in relation to any repayment to be made.
Capital Acquisitions Tax Consolidation Act, 2003	sec0057.html	(a) the amount overpaid shall be repaid with interest in accordance with section 865A, section 159B of the Stamp Duties Consolidation Act 1999, section 105 of the Value-Added Tax Consolidation Act 2010 or section 57(6) of the Capital Acquisitions Tax Consolidation Act 2003, as if a valid claim to repayment was made on a day that is 93 days before the date payment was received by the Revenue Commissioners on foot of the payment notice, but no such repayment shall be made until such time as an assessment has become final and conclusive, and
Capital Acquisitions Tax Consolidation Act, 2003	sec0057.html	(b)section 865(4), section 159A of the Stamp Duties Consolidation Act 1999, section 99(4) of the Value-Added Tax Consolidation Act 2010 or section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 shall not apply in relation to any repayment to be made.
Stamp Duty Consolidation Act, 1999	SDCA99.html	(a) the amount overpaid shall be repaid with interest in accordance with section 865A, section 159B of the Stamp Duties Consolidation Act 1999, section 105 of the Value-Added Tax Consolidation Act 2010 or section 57(6) of the Capital Acquisitions Tax Consolidation Act 2003, as if a valid claim to repayment was made on a day that is 93 days before the date payment was received by the Revenue Commissioners on foot of the payment notice, but no such repayment shall be made until such time as an assessment has become final and conclusive, and
Stamp Duty Consolidation Act, 1999	SDCA99.html	(b)section 865(4), section 159A of the Stamp Duties Consolidation Act 1999, section 99(4) of the Value-Added Tax Consolidation Act 2010 or section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 shall not apply in relation to any repayment to be made.
Stamp Duty Consolidation Act, 1999	sec0159A.html	(b)section 865(4), section 159A of the Stamp Duties Consolidation Act 1999, section 99(4) of the Value-Added Tax Consolidation Act 2010 or section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 shall not apply in relation to any repayment to be made.
Stamp Duty Consolidation Act, 1999	sec0159B.html	(a) the amount overpaid shall be repaid with interest in accordance with section 865A, section 159B of the Stamp Duties Consolidation Act 1999, section 105 of the Value-Added Tax Consolidation Act 2010 or section 57(6) of the Capital Acquisitions Tax Consolidation Act 2003, as if a valid claim to repayment was made on a day that is 93 days before the date payment was received by the Revenue Commissioners on foot of the payment notice, but no such repayment shall be made until such time as an assessment has become final and conclusive, and
Taxes Consolidation Act, 1997	sec0811C.html	(b) where this Chapter falls to be applied to a tax avoidance transaction, has the meaning given to it in section 811C(1),
Taxes Consolidation Act, 1997	sec0811C.html	“tax avoidance transaction” has the meaning given to it in section 811C(1);
Taxes Consolidation Act, 1997	sec0811C.html	(b) where this Chapter falls to be applied to a tax avoidance transaction, has the meaning given to it in section 811C(1),
Taxes Consolidation Act, 1997	sec0817D.html	“disclosable transaction” has the meaning given to it in section 817D;
Taxes Consolidation Act, 1997	sec0817D.html	“specified information” has the meaning given to it in section 817D;
Taxes Consolidation Act, 1997	sec0817D.html	(a) subject to paragraph (b), has the meaning given to it in section 817D, or
Taxes Consolidation Act, 1997	sec0817D.html	(a) subject to paragraph (b), has the meaning given to it in section 817D, or
Taxes Consolidation Act, 1997	sec0817D.html	“transaction number” has the meaning given to it in section 817D.
Taxes Consolidation Act, 1997	sec0865.html	(b)section 865(4), section 159A of the Stamp Duties Consolidation Act 1999, section 99(4) of the Value-Added Tax Consolidation Act 2010 or section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 shall not apply in relation to any repayment to be made.
Taxes Consolidation Act, 1997	sec0865A.html	(a) the amount overpaid shall be repaid with interest in accordance with section 865A, section 159B of the Stamp Duties Consolidation Act 1999, section 105 of the Value-Added Tax Consolidation Act 2010 or section 57(6) of the Capital Acquisitions Tax Consolidation Act 2003, as if a valid claim to repayment was made on a day that is 93 days before the date payment was received by the Revenue Commissioners on foot of the payment notice, but no such repayment shall be made until such time as an assessment has become final and conclusive, and
Taxes Consolidation Act, 1997	sec0960A.html	“assessment” has the meaning given to it in section 960A;
Taxes Consolidation Act, 1997	sec0960E.html	(7) Section 960E(2) shall apply as if a payment notice sent by a Revenue officer was a demand made by the Collector-General for tax that is due and payable.
Value-Added Tax Consolidation Act 2010	sec0099.html	(b)section 865(4), section 159A of the Stamp Duties Consolidation Act 1999, section 99(4) of the Value-Added Tax Consolidation Act 2010 or section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 shall not apply in relation to any repayment to be made.
Value-Added Tax Consolidation Act 2010	sec0105.html	(a) the amount overpaid shall be repaid with interest in accordance with section 865A, section 159B of the Stamp Duties Consolidation Act 1999, section 105 of the Value-Added Tax Consolidation Act 2010 or section 57(6) of the Capital Acquisitions Tax Consolidation Act 2003, as if a valid claim to repayment was made on a day that is 93 days before the date payment was received by the Revenue Commissioners on foot of the payment notice, but no such repayment shall be made until such time as an assessment has become final and conclusive, and
Value-Added Tax Consolidation Act 2010	VATCA10.html	(a) the amount overpaid shall be repaid with interest in accordance with section 865A, section 159B of the Stamp Duties Consolidation Act 1999, section 105 of the Value-Added Tax Consolidation Act 2010 or section 57(6) of the Capital Acquisitions Tax Consolidation Act 2003, as if a valid claim to repayment was made on a day that is 93 days before the date payment was received by the Revenue Commissioners on foot of the payment notice, but no such repayment shall be made until such time as an assessment has become final and conclusive, and
Value-Added Tax Consolidation Act 2010	VATCA10.html	(b)section 865(4), section 159A of the Stamp Duties Consolidation Act 1999, section 99(4) of the Value-Added Tax Consolidation Act 2010 or section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 shall not apply in relation to any repayment to be made.
Links to Section 817S (from within TaxSource Total)
Act	Linked from	Context
	sec0038.html	(i) in section 817S—
Taxes Consolidation Act, 1997	sec0817T.html	(a) a reference to a ‘scheme’ is a reference to a transaction to which section 817S(2) applies, and
Taxes Consolidation Act, 1997	sec0817T.html	(a)section 817S(3) applies in relation to the first transaction and in the opinion of a Revenue officer, the provisions of the Acts or the principles and reasoning given by the Appeal Commissioners in making a determination in relation to the first transaction would, if applied in making a determination in an appeal against an assessment, being an assessment—
Taxes Consolidation Act, 1997	sec0817T.html	(3) Where a person to whom a Revenue officer may send, or cause to be sent, a payment notice under section 817S(3) is a scheme participant, a Revenue officer may send a payment notice to any other scheme participants notwithstanding that an assessment made in respect of those scheme participants has been appealed and the appeal has not yet been determined by the Appeal Commissioners.
Taxes Consolidation Act, 1997	sec0817T.html	(a) state the amount of the tax assessed on a scheme participant resulting from the denial or withdrawal of a tax advantage, having had regard to the determination referred to in section 817S(3),
Taxes Consolidation Act, 1997	sec0817T.html	(5) A scheme participant may request a Revenue officer to review the payment notice by submitting a notice (in this section referred to as a ‘review notice’) in writing within 30 days from the payment notice giving reasons why the scheme participant does not consider a transaction entered into by that person to be the same as, or substantially similar to, the transaction in respect of which another scheme participant has received a payment notice under section 817S(3).
Taxes Consolidation Act, 1997	sec0817T.html	(11) Subsections (5), (6) and (7) of section 817S shall apply to a payment notice issued under this section as if it were a notice issued under section 817S.
Taxes Consolidation Act, 1997	sec0817T.html	(11) Subsections (5), (6) and (7) of section 817S shall apply to a payment notice issued under this section as if it were a notice issued under section 817S.