Link Report

This report lists all the outbound links from Section 864 under the heading Links from Section 864.

Sections and schedules within TaxSource Total linking to Section 864 are listed under Links to Section 864 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 864
Act Linked to Context

Taxes Consolidation Act, 1997

sec0021.html

(a) to section 21(2) and to that section as modified by sections 24(2) and 25(3), and

Taxes Consolidation Act, 1997

sec0024.html

(a) to section 21(2) and to that section as modified by sections 24(2) and 25(3), and

Taxes Consolidation Act, 1997

sec0025.html

(a) to section 21(2) and to that section as modified by sections 24(2) and 25(3), and

Taxes Consolidation Act, 1997

sec0864A.html

any incorrect account, declaration, information, particulars, return or statement, including by means of approved electronic communications (within the meaning of section 864A), in connection with any claim for exemption or for any allowance, credit, deduction, relief or repayment shall be liable to a penalty of €3,000.

Links to Section 864 (from within TaxSource Total)
Act Linked from Context

sec0039.html

(d) in section 864—

sec0039.html

(e) in section 865(7) by substituting “the person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision” for “the provisions of section 949 shall apply to such decision as if it were a determination made on a matter referred to in section 864”, and

Taxes Consolidation Act, 1997

sec0208B.html

(a) a determination under section 864 in relation to a claim under section 207 or 208, or

Taxes Consolidation Act, 1997

sec0949.html

(1) Any person aggrieved by any determination by the Revenue Commissioners, or such officer of the Revenue Commissioners (including an inspector) as they may have authorised in that behalf, on any claim, matter or question referred to in section 864 may, subject to section 957 Chapter 6 of Part 41A and on giving notice in writing to the Revenue Commissioners or the officer within 30 days after notification to the person aggrieved of the determination, appeal to the Appeal Commissioners.