| Links from Section 848X | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(ii) which contains a reference to the offence of making a false declaration under section 848AF, |
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Taxes Consolidation Act, 1997 |
The declaration, referred to in section 848W, is a declaration in writing made by an individual to an administrator which— |
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Taxes Consolidation Act, 1997 |
(iv) the individual has not and will not reduce any amount which he or she is required to pay, in the year in which he or she becomes entitled to be credited with tax credits under section 848Y, under a retirement benefits scheme, or as a PRSA contribution or as a premium under an annuity contract. |
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Taxes Consolidation Act, 1997 |
(ii) none of the individual’s taxable income for the previous year is chargeable to tax at the higher rate, or in the case of an individual who is married, none of the individual’s taxable income for that year would be so chargeable if, where it is not the case, the individual had made an application under section 1023 and that application had effect for that year, |
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| Links to Section 848X (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
A person who makes a declaration under section 848X or 848AB which is false, is liable on summary conviction to a fine of €3,000, or at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment. |
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Taxes Consolidation Act, 1997 |
(b) the declaration of a kind referred to in section 848X made by the individual, |
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Taxes Consolidation Act, 1997 |
(ii) makes a declaration of a kind referred to in section 848X, |
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Taxes Consolidation Act, 1997 |
Where an individual has made a declaration of a kind referred to in section 848X, and furnished to the administrator a maturity statement and a pension subscription, the individual shall, when the pension subscription is irrevocable— |
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