No 39 of 1997, Section 825B, Link Report

Links from Section 825B
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0072.html	(3) Section 72 shall, with any necessary modification, apply to this section.
Taxes Consolidation Act, 1997	sec0432.html	“associated company”, in relation to a relevant employer, means a company which is that employer’s associated company within the meaning of section 432 and which is incorporated or resident in a country or jurisdiction which is not a party to the EEA agreement, but with the government of which arrangements are for the time being in force by virtue of section 826(1);
Taxes Consolidation Act, 1997	sec0472D.html	(1D) Where for a tax year a relevant employee makes a claim under this section, relief shall not be given under section 823A, 825C or 472D for that tax year.
Taxes Consolidation Act, 1997	sec0823A.html	(1D) Where for a tax year a relevant employee makes a claim under this section, relief shall not be given under section 823A, 825C or 472D for that tax year.
Taxes Consolidation Act, 1997	sec0825C.html	(1D) Where for a tax year a relevant employee makes a claim under this section, relief shall not be given under section 823A, 825C or 472D for that tax year.
Taxes Consolidation Act, 1997	sec0826.html	“associated company”, in relation to a relevant employer, means a company which is that employer’s associated company within the meaning of section 432 and which is incorporated or resident in a country or jurisdiction which is not a party to the EEA agreement, but with the government of which arrangements are for the time being in force by virtue of section 826(1);
Taxes Consolidation Act, 1997	sec0826.html	(i) was a resident of, and resident in, a country or jurisdiction that is not a party to the EEA Agreement but with the government of which arrangements are for the time being in force by virtue of section 826(1),
Taxes Consolidation Act, 1997	sec0826.html	“relevant employer” means a company that is incorporated, and is resident, in a country or jurisdiction that is not a party to the EEA Agreement but with the government of which arrangements are for the time being in force by virtue of section 826(1);
Taxes Consolidation Act, 1997	sec0924.html	(b) In a case in which paragraph (a) applies, section 924(2)(b) shall apply in the case of assessments or additional first assessments in respect of the emoluments referred to in paragraph (a) subject to a substitution of ~~a reference to the end of the tax year in which the emoluments were received for the reference to the end of the tax year in which the emoluments were remitted~~ a reference to the end of the tax year in which the emoluments were remitted for the reference to the end of the tax year to which the assessment relates .
Links to Section 825B (from within TaxSource Total)
None

Taxes Consolidation Act, 1997

(3) Section 72 shall, with any necessary modification, apply to this section.

Taxes Consolidation Act, 1997

“associated company”, in relation to a relevant employer, means a company which is that employer’s associated company within the meaning of section 432 and which is incorporated or resident in a country or jurisdiction which is not a party to the EEA agreement, but with the government of which arrangements are for the time being in force by virtue of section 826(1);

Taxes Consolidation Act, 1997

sec0472D.html

(1D) Where for a tax year a relevant employee makes a claim under this section, relief shall not be given under section 823A, 825C or 472D for that tax year.

Taxes Consolidation Act, 1997

sec0823A.html

(1D) Where for a tax year a relevant employee makes a claim under this section, relief shall not be given under section 823A, 825C or 472D for that tax year.

Taxes Consolidation Act, 1997

sec0825C.html

(1D) Where for a tax year a relevant employee makes a claim under this section, relief shall not be given under section 823A, 825C or 472D for that tax year.

Taxes Consolidation Act, 1997

sec0826.html

“associated company”, in relation to a relevant employer, means a company which is that employer’s associated company within the meaning of section 432 and which is incorporated or resident in a country or jurisdiction which is not a party to the EEA agreement, but with the government of which arrangements are for the time being in force by virtue of section 826(1);

Taxes Consolidation Act, 1997

sec0826.html

(i) was a resident of, and resident in, a country or jurisdiction that is not a party to the EEA Agreement but with the government of which arrangements are for the time being in force by virtue of section 826(1),

Taxes Consolidation Act, 1997

sec0826.html

“relevant employer” means a company that is incorporated, and is resident, in a country or jurisdiction that is not a party to the EEA Agreement but with the government of which arrangements are for the time being in force by virtue of section 826(1);

Taxes Consolidation Act, 1997

sec0924.html

(b) In a case in which paragraph (a) applies, section 924(2)(b) shall apply in the case of assessments or additional first assessments in respect of the emoluments referred to in paragraph (a) subject to a substitution of ~~a reference to the end of the tax year in which the emoluments were received for the reference to the end of the tax year in which the emoluments were remitted~~ a reference to the end of the tax year in which the emoluments were remitted for the reference to the end of the tax year to which the assessment relates .