No 39 of 1997, Section 851A, Link Report

Links from Section 851A
Act	Linked to	Context
2002	2002	(b) for the purposes of any enquiry under the Tribunal of Enquiry (Evidence) Acts 1921 to 2002,
2012/en/act/pub/0052/LPTA12.html	unresolved	(h) the Finance (Local Property Tax) Act 2012,
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(f) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
Criminal Procedure Act, 1967	index.html	(10) Section 13 of the Criminal Procedure Act 1967 shall apply in relation to an offence under this section as if, in place of the penalty provided for in subsection (3) of that section, there were specified in that subsection the penalty provided for by subsection (3)(i), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act 1967 to the penalty provided for in subsection (3) of that section shall be construed and apply accordingly.
Criminal Procedure Act, 1967	index.html	(10) Section 13 of the Criminal Procedure Act 1967 shall apply in relation to an offence under this section as if, in place of the penalty provided for in subsection (3) of that section, there were specified in that subsection the penalty provided for by subsection (3)(i), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act 1967 to the penalty provided for in subsection (3) of that section shall be construed and apply accordingly.
Criminal Procedure Act, 1967	sec0013.html	(10) Section 13 of the Criminal Procedure Act 1967 shall apply in relation to an offence under this section as if, in place of the penalty provided for in subsection (3) of that section, there were specified in that subsection the penalty provided for by subsection (3)(i), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act 1967 to the penalty provided for in subsection (3) of that section shall be construed and apply accordingly.
Criminal Procedure Act, 1967	sec0013.html	(10) Section 13 of the Criminal Procedure Act 1967 shall apply in relation to an offence under this section as if, in place of the penalty provided for in subsection (3) of that section, there were specified in that subsection the penalty provided for by subsection (3)(i), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act 1967 to the penalty provided for in subsection (3) of that section shall be construed and apply accordingly.
Freedom of Information Act 1997	Freedom of Information Act 1997	(a) where disclosure of information is authorised by the Freedom of Information Act 1997 and the information is not taxpayer information,
Stamp Duty Consolidation Act, 1999	SDCA99.html	(i)section 81D of the Stamp Duties Consolidation Act 1999, or
Stamp Duty Consolidation Act, 1999	sec0081D.html	(i)section 81D of the Stamp Duties Consolidation Act 1999, or
Taxes Consolidation Act, 1997	sec0481.html	“film corporation tax credit” means that credit within the meaning assigned to it by section 481;
Taxes Consolidation Act, 1997	sec0481.html	(8A) Where a company is in receipt of relief from tax in relation to the production of a qualifying film under section 481, the Revenue Commissioners may disclose the following taxpayer information:
Taxes Consolidation Act, 1997	sec0481.html	(8B) In relation to information provided to the Minister for Culture, Heritage and the Gaeltacht by a company for the purposes of obtaining a certificate under section 481, the Department of Culture, Heritage and the Gaeltacht, in processing such information, shall, for the purposes of this section, be deemed to be engaged as a service provider with respect to the administration of section 481.
Taxes Consolidation Act, 1997	sec0481.html	(8B) In relation to information provided to the Minister for Culture, Heritage and the Gaeltacht by a company for the purposes of obtaining a certificate under section 481, the Department of Culture, Heritage and the Gaeltacht, in processing such information, shall, for the purposes of this section, be deemed to be engaged as a service provider with respect to the administration of section 481.
Taxes Consolidation Act, 1997	sec0667C.html	(ii)section 667C,
Links to Section 851A (from within TaxSource Total)
Act	Linked from	Context
	sec0152.html	(1) Notwithstanding any enactment or rule of law, the Revenue Commissioners shall, upon a request from, and at such intervals as may be specified by the Minister for Finance or the Minister for the Environment, Community and Local Government, provide that Minister of the Government with such information other than taxpayer information within the meaning of section 851A of the Act of 1997 obtained by the Revenue Commissioners pursuant to this Act as that Minister of the Government may reasonably require for the purpose of enabling him or her to perform his or her functions.
	sec0034.html	(1) The Appeal Commissioners shall hear any barrister or solicitor, or any person who is a member of a professional body (within the meaning of section 851A(l)), who appears on behalf of a party.
Stamp Duty Consolidation Act, 1999	sec0083D.html	(c) Taxpayer information within the meaning of section 851A(1) of the Taxes Consolidation Act 1997 may be disclosed by an officer of the Revenue Commissioners to a building control authority for the purposes of enabling the building control authority to comply with a request made under paragraph (a).
Taxes Consolidation Act, 1997	sec0128F.html	(9) No obligation as to secrecy imposed by section 851A shall preclude the Revenue Commissioners from publishing information obtained by them under this section.
Taxes Consolidation Act, 1997	sec0268.html	(5B) Notwithstanding any obligation to the contrary imposed on them by section 851A, the Revenue Commissioners may furnish to one or more persons such information as is referred to in ~~subsection (5A)(c)~~ subsection (5A)(b) where the Revenue Commissioners are satisfied that doing so is ~~reasonably related to achieving the following objective.~~ necessary to ensure compliance with the provisions of this Part and any European Commission guidelines, regulations or other reporting requirements, as the case may be, that may be relevant.
Taxes Consolidation Act, 1997	sec0508E.html	(3) Notwithstanding section 851A, the Revenue Commissioners——
Taxes Consolidation Act, 1997	sec0851B.html	“Acts” has the meaning assigned to it by section 851A;
Taxes Consolidation Act, 1997	sec0851B.html	“taxpayer information” has the meaning assigned to it by section 851A.
Taxes Consolidation Act, 1997	sec0891E.html	(10) (a) Notwithstanding section 851A, the Revenue Commissioners are authorized to communicate to the competent authority information which is contained in a return required under regulations under this section.