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“information” has the meaning assigned to it by the Electronic Commerce Act 2000;

(7) The making of a claim by a person in accordance with this section shall not prevent an officer of the Revenue Commissioners from enquiring into the claim in accordance with section 886A (inserted by the Finance Act 2005).

(9) Section 917M (as amended by the Finance Act 2001) shall apply in respect of proceedings in relation to this section, in the same manner as it applies in respect of proceedings in relation to Chapter 6 of Part 38, subject to any necessary modifications including substituting in section 917M a reference to section 864A for a reference to section 917F(1) in each place where it occurs.

“public telecommunications service” has the meaning assigned to it by the European Communities (Telecommunications Infrastructure) Regulations 1997 (S.I. No. 338 of 1997).

in relation to an allowance, credit, deduction or relief, and also include references to an election, notice or application for the purposes of Chapter 1 of Part 44 Chapter 1 of Part 44 or Chapter 1 of Part 44A or a claim under Regulation 26(5) of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) a claim under Regulation 22(5) of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018) .

(8) Where a claim made in accordance with this section results in the issue to the claimant of a notice, or an amended notice, of determination of tax credits and standard rate cut-off point, the inspector shall, as may be appropriate, be deemed to have determined the amount of the tax credits and standard rate cutoff point appropriate to the claimant in accordance with Regulation 10, or amended the amount in accordance with Regulation 13, of the Income Tax (Employments)(Consolidated) Regulations 2001 Regulation 4, or amended the amount in accordance with Regulation 5, of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018) .

(9) Section 917M (as amended by the Finance Act 2001) shall apply in respect of proceedings in relation to this section, in the same manner as it applies in respect of proceedings in relation to Chapter 6 of Part 38, subject to any necessary modifications including substituting in section 917M a reference to section 864A for a reference to section 917F(1) in each place where it occurs.

(9) Section 917M (as amended by the Finance Act 2001) shall apply in respect of proceedings in relation to this section, in the same manner as it applies in respect of proceedings in relation to Chapter 6 of Part 38, subject to any necessary modifications including substituting in section 917M a reference to section 864A for a reference to section 917F(1) in each place where it occurs.

(7) The making of a claim by a person in accordance with this section shall not prevent an officer of the Revenue Commissioners from enquiring into the claim in accordance with section 886A (inserted by the Finance Act 2005).

(9) Section 917M (as amended by the Finance Act 2001) shall apply in respect of proceedings in relation to this section, in the same manner as it applies in respect of proceedings in relation to Chapter 6 of Part 38, subject to any necessary modifications including substituting in section 917M a reference to section 864A for a reference to section 917F(1) in each place where it occurs.

(9) Section 917M (as amended by the Finance Act 2001) shall apply in respect of proceedings in relation to this section, in the same manner as it applies in respect of proceedings in relation to Chapter 6 of Part 38, subject to any necessary modifications including substituting in section 917M a reference to section 864A for a reference to section 917F(1) in each place where it occurs.

(9) Section 917M (as amended by the Finance Act 2001) shall apply in respect of proceedings in relation to this section, in the same manner as it applies in respect of proceedings in relation to Chapter 6 of Part 38, subject to any necessary modifications including substituting in section 917M a reference to section 864A for a reference to section 917F(1) in each place where it occurs.

(i) in the making of deductions or repayments of tax under Chapter 4 of Part 42 and the regulations made under that Chapter, or

(i) in the making of deductions or repayments of tax under Chapter 4 of Part 42 and the regulations made under that Chapter, or

in relation to an allowance, credit, deduction or relief, and also include references to an election, notice or application for the purposes of Chapter 1 of Part 44 Chapter 1 of Part 44 or Chapter 1 of Part 44A or a claim under Regulation 26(5) of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) a claim under Regulation 22(5) of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018) .

in relation to an allowance, credit, deduction or relief, and also include references to an election, notice or application for the purposes of Chapter 1 of Part 44 Chapter 1 of Part 44 or Chapter 1 of Part 44A or a claim under Regulation 26(5) of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) a claim under Regulation 22(5) of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018) .

in relation to an allowance, credit, deduction or relief, and also include references to an election, notice or application for the purposes of Chapter 1 of Part 44 Chapter 1 of Part 44 or Chapter 1 of Part 44A or a claim under Regulation 26(5) of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) a claim under Regulation 22(5) of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018) .

in relation to an allowance, credit, deduction or relief, and also include references to an election, notice or application for the purposes of Chapter 1 of Part 44 Chapter 1 of Part 44 or Chapter 1 of Part 44A or a claim under Regulation 26(5) of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) a claim under Regulation 22(5) of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018) .