| Links from Section 848C | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(d) such subscriptions, made in the month which is the month in which the fifth anniversary of the day of commencing the account falls, or thereafter, shall not be subscriptions for the purposes of section 848D, |
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Taxes Consolidation Act, 1997 |
(a) apart from tax credits, in relation to subscriptions, subscribed by the qualifying savings manager under section 848E(1)(b)(ii) only the qualifying individual, or the spouse of that individual, may subscribe to the account, |
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Taxes Consolidation Act, 1997 |
(g) on commencing the account, the qualifying individual makes a declaration of a kind referred to in section 848F, |
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Taxes Consolidation Act, 1997 |
(h) for the account to be treated as maturing (otherwise than in respect of the death of the qualifying individual) in accordance with section 848H(1), the qualifying individual shall make a declaration of a kind referred to in section 848I at any time within the period of 3 months ending on the fifth anniversary of the end of the month in which a subscription was first made to the account, |
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Taxes Consolidation Act, 1997 |
(h) for the account to be treated as maturing (otherwise than in respect of the death of the qualifying individual) in accordance with section 848H(1), the qualifying individual shall make a declaration of a kind referred to in section 848I at any time within the period of 3 months ending on the fifth anniversary of the end of the month in which a subscription was first made to the account, |
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Taxes Consolidation Act, 1997 |
A special savings incentive account is a scheme of investment commenced on or after 1 May 2001 and on or before 30 April 2002 by a qualifying individual with a qualifying savings manager (who is registered in accordance with section 848R) under terms which include the following— |
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Taxes Consolidation Act, 1997 |
(j) that the qualifying savings manager will notify the qualifying individual if he or she ceases to be a qualifying savings manager, or ceases to be registered in accordance with section 848R, and |
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Taxes Consolidation Act, 1997 |
(l) that the qualifying savings manager will retain a copy of all material used to establish the correctness of each PPS Number contained in a declaration in accordance with paragraph (k)(i), for so long as the declaration is required to be retained under section 848R(11) and on being so required by an inspector, will make such material available for inspection. |
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| Links to Section 848C (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“special savings incentive account” has the meaning assigned to it in section 848C; |
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Taxes Consolidation Act, 1997 |
The declaration referred to in section 848C(g) is a declaration in writing made by the qualifying individual to the qualifying savings manager which— |
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Taxes Consolidation Act, 1997 |
(a) any of the terms referred to in section 848C are not complied with, or |
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Taxes Consolidation Act, 1997 |
The declaration referred to in section 848C(h) is a declaration in writing made by the qualifying individual to the qualifying savings manager which— |
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Taxes Consolidation Act, 1997 |
(6) Notwithstanding section 848C, where a special savings incentive account is being transferred in accordance with this section it shall not be treated as ceasing should, during the period of the transfer, the qualifying assets held in the account, temporarily cease to be managed by a qualifying savings manager, or a qualifying savings manager who is registered in accordance with section 848R. |
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Taxes Consolidation Act, 1997 |
(i) in respect of each special savings incentive account referred to in the return, the terms referred to in section 848C have been and are being complied with, and |
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Taxes Consolidation Act, 1997 |
(f) as to the manner in which a qualifying savings manager ensures compliance with the terms of special savings incentive accounts provided for in section 848C. |
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Taxes Consolidation Act, 1997 |
Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, where a qualifying savings manager has reasonable grounds to suspect that the terms, provided for under section 848C, under which a special savings incentive account was commenced, are not being complied with, the qualifying savings manager shall inform the Revenue Commissioners accordingly. |
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Taxes Consolidation Act, 1997 |
“special savings incentive account” has the meaning assigned to it in section 848C and “account” shall be construed accordingly. |
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Taxes Consolidation Act, 1997 |
(ii) whether the terms under which each such account was commenced and continues, are in accordance with the terms referred to in section 848C (inserted by the Finance Act, 2001), and |
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