| Links from Section 848O | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
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 |
(ii) which contains a reference to the offence of making a false declaration under section 848T, |
|
| Links to Section 848O (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(b) the qualifying individual shall make a declaration of a kind referred to in section 848O to the transferee, and |
|
|
Taxes Consolidation Act, 1997 |
(a) in respect of each special savings incentive account which is treated as maturing, the declarations of a kind referred to in sections 848F, 848I and 848O for a period of 3 years after the date on which the account was treated as maturing, and |
|
|
Taxes Consolidation Act, 1997 |
(b) in respect of each special savings incentive account which is treated as ceasing, the declarations of a kind referred to in sections 848F and 848O for a period of 3 years after the date on which the account was treated as ceasing, |
|
|
Taxes Consolidation Act, 1997 |
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
|
|
|
Taxes Consolidation Act, 1997 |
(iii) whether the qualifying savings manager, in respect of each such account, is, where appropriate, in possession of a declaration referred to in sections 848F, 848I, and 848O (inserted by the Finance Act, 2001), and is not in possession of any information which would reasonably suggest that any such declaration is incorrect, |
|