| Links from Section 848Q | ||
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| Act | Linked to | Context |
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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 |
(II) whether the gain accrued under section 848J, 848K or 848L, |
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Taxes Consolidation Act, 1997 |
(II) whether the gain accrued under section 848J, 848K or 848L, |
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Taxes Consolidation Act, 1997 |
(II) whether the gain accrued under section 848J, 848K or 848L, |
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Taxes Consolidation Act, 1997 |
A qualifying savings manager who is or was registered in accordance with section 848R shall in respect of each year of assessment, on or before 28 February in the year following the year of assessment, make a return (including, where it is the case, a nil return), to the Revenue Commissioners which in respect of the year of assessment— |
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| Links to Section 848Q (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(9) Subject to subsection (10), every return to be made by a qualifying savings manager under section 848P and 848Q shall be made in electronic format approved by the Revenue Commissioners and shall be accompanied by a declaration made by the qualifying savings manager, in a form prescribed or authorised for that purpose by the Revenue Commissioners, to the effect that the return is correct. |
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Taxes Consolidation Act, 1997 |
(10) Where the Revenue Commissioners are satisfied that a qualifying savings manager does not have the facilities to make a return under section 848P or 848Q in the format referred to in subsection (9), such returns shall be made in writing in a form prescribed or authorised by the Revenue Commissioners, and shall be accompanied by a declaration made by the qualifying savings manager, on a form prescribed or authorised for that purpose by the Revenue Commissioners, to the effect that the return is correct. |
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Taxes Consolidation Act, 1997 |
(c) as to the manner in which a return is to be made under section 848Q, |
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Taxes Consolidation Act, 1997 |
(a) audit the returns made in accordance with sections 848P and 848Q (inserted by the Finance Act, 2001), |
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