No 39 of 1997, Section 848N, Link Report

Links from Section 848N
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0848C.html	(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.
Taxes Consolidation Act, 1997	sec0848O.html	(b) the qualifying individual shall make a declaration of a kind referred to in section 848O to the transferee, and
Taxes Consolidation Act, 1997	sec0848R.html	(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.
Links to Section 848N (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0848O.html	The declaration referred to in section 848N(2)(b) is a declaration in writing made by the qualifying individual to the qualifying savings manager who is the transferee referred to in that section, which—
Taxes Consolidation Act, 1997	sec0848R.html	(8) A qualifying savings manager shall give notice to the Revenue Commissioners and the qualifying individuals whose special savings incentive accounts he or she manages of his or her intention to cease to act as the qualifying savings manager not less than 30 days before he or she so ceases so that his or her obligations to the Revenue Commissioners can be conveniently discharged at or about the time he or she ceases to so act, and the notice to the qualifying individuals shall inform them of their right to transfer their special savings incentive accounts under section 848N.
Taxes Consolidation Act, 1997	sec0848T.html	A person who makes a declaration under section 848F, section 848I, section 848O or section 848N(5) which is false, shall be guilty of an offence and shall be liable on summary conviction to a fine of ~~£1,500~~ €1,900, or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.
Taxes Consolidation Act, 1997	sec0904H.html	(d) examine any notice and declaration referred to in section 848N(3) (inserted by the Finance Act, 2001).