No 39 of 1997, Section 876, Link Report

Links from Section 876
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0877.html	Every person who is chargeable to income tax for any year of assessment and who in relation to that year has not been given a notice under section 877 or 879 and has not made a return of such person’s total income shall, not later than one year after the end of the year of assessment, give notice to the inspector of taxes that such person is so chargeable.
Taxes Consolidation Act, 1997	sec0879.html	Every person who is chargeable to income tax for any year of assessment and who in relation to that year has not been given a notice under section 877 or 879 and has not made a return of such person’s total income shall, not later than one year after the end of the year of assessment, give notice to the inspector of taxes that such person is so chargeable.
Links to Section 876 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched29.html	section 876
Taxes Consolidation Act, 1997	sec1068.html	~~For the purposes of this Chapter~~ For the purposes of this Chapter, and Chapter 4 of Part 38 For the purposes of this Chapter, Chapter 3A and Chapter 3B of this Part, and Chapter 4 of Part 38, a person shall be deemed not to have failed to do anything required to be done within a limited time if the person did it within such further time, if any, as the Commissioners or officer concerned may have allowed and, where a person had a reasonable excuse for not doing anything required to be done, the person shall be deemed not to have failed to do it if the person did it without unreasonable delay after the excuse had ceased.
Taxes Consolidation Act, 1997	sec0864A.html	(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.
Taxes Consolidation Act, 1997	sec0913.html	(2) In particular and without prejudice to subsection (1), sections 876 to 880, sections 888 and 900 and paragraph 1 of Schedule 1 shall, subject to any necessary modifications, apply in relation to capital gains tax.
Taxes Consolidation Act, 1997	sec0959Q.html	(c) The giving by a chargeable person of a notice pursuant to section 876 does not remove from the person an obligation to prepare and deliver a return under this Chapter.