Link Report

(b) in the case of an appellant who is an individual, his or her personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005) or, in the case of any other person, whichever of the numbers in respect of the person specified in paragraphs (b) and (c) of the definition of ‘tax reference number’ in section 885(1) is appropriate,

section 885

“tax reference number”, in relation to a person, has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section.

(B) has provided the first company referred to in subsection (3)(bb) with its tax reference number (within the meaning of section 885).

“tax reference number” has the meaning assigned to it by section 885;

(ii) in respect of which the company or pension scheme which is the beneficial owner of the interest has provided the relevant deposit taker with that person’s tax reference number (within the meaning of section 885) or where, in the case of a pension scheme, there is no such number, with the number assigned by the Revenue Commissioners to the employer to whom that pension scheme relates,

(3) As respects any specified deposits, the relevant deposit taker shall obtain the tax reference number (within the meaning of section 885) of the person making the deposit and the person making the deposit shall provide the tax reference number.

(ii) the person’s PPS Number (within the meaning of section 891B) or where the person is not an individual, the person’s tax reference number (within the meaning of paragraphs (b) and (c) of the definition of “tax reference number” in section 885),

(ii) the person’s PPS Number (within the meaning of section 891B) or, where the person is not an individual, the person’s tax reference number (within the meaning of paragraphs (b) and (c) of the definition of “tax reference number” in section 885), and

Where a return is required to be made by a relevant deposit taker under section 891 in respect of interest on a deposit which is a deposit of a kind referred to in paragraph (f) of the definition of “relevant deposit” in section 256, that return shall, in addition to the matters which shall be included on the return by virtue of section 891, include the tax reference number (within the meaning of section 885) of the person beneficially entitled to the interest and where, in the case of a pension scheme, there is no such number, with the number assigned by the Revenue Commissioners to the employer to whom the pension scheme relates.

(b) where the person is not an individual, the person’s tax reference number (within the meaning of paragraphs (b) and (c) of section 885).

(B) has made a declaration to that effect and has provided the investment undertaking with the company’s tax reference number (within the meaning of section 885),

(ii) has made a declaration to that effect and has provided the investment undertaking with the company’s tax reference number (within the meaning of section 885),

“tax reference number”, in relation to an individual, has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section.

“taxpayer identification number” means the tax identification number (TIN) allocated to a person by the tax administration of the jurisdiction of residence of the person and, in relation to the State, means a tax reference number within the meaning of section 885.

“tax reference number”, in relation to a person, has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section;

“tax reference number”, in relation to a resident, has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section.

“tax reference number” in relation to a person has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section.

(c) tax reference number and for this purpose “tax reference number” has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section.

(c) Where an application is made under this subsection by an agent, it must include the name and address of the person making the disposal and where such person is resident in the State, that person’s tax reference number (within the meaning of section 885).