No 39 of 1997, Section 891B, Link Report

Links from Section 891B
Act	Linked to	Context
Central Bank Act, 1971	index.html	(a) a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9,
Central Bank Act, 1971	index.html	(b) a person referred to in section 7(4) of the Central Bank Act 1971, or
Central Bank Act, 1971	sec0007.html	(b) a person referred to in section 7(4) of the Central Bank Act 1971, or
Central Bank Act, 1971	sec0009.html	(a) a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9,
Central Bank Act, 1971	sec0009.html	(a) a person who holds or has held a licence under section 9 or an authorisation granted under section 9A of the Central Bank Act 1971, or a person who holds or has held a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under the said section 9,
Insurance Act, 1936	index.html	(a) an assurance company within the meaning of section 3 of the Insurance Act 1936, or
Insurance Act, 1936	sec0003.html	(a) an assurance company within the meaning of section 3 of the Insurance Act 1936, or
S.I. No. 360 of 1994	0360.html	(b) a person that holds an authorisation within the meaning of the European Communities (Life Assurance) Framework Regulations 1994 (S.I. No. 360 of 1994);
S.I. No. 395 of 1992	0395.html	(c) a credit institution (within the meaning of the European Communities (Licensing and Supervision of Credit Institutions) Regulations, 1992 (S.I. No. 395 of 1992)) which has been authorised by the Central Bank of Ireland to carry on business of a credit institution in accordance with the provisions of the supervisory enactments (within the meaning of those Regulations);
Social Welfare Consolidation Act 2005	index.html	“PPS Number”, in relation to an individual, means the individual’s personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005);
Social Welfare Consolidation Act 2005	sec0262.html	“PPS Number”, in relation to an individual, means the individual’s personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005);
Taxes Consolidation Act, 1997	sec0891.html	(9) Where a return (in this subsection referred to as the “first-mentioned return”) is furnished by a specified person under regulations a return shall not be required to be made by that person under section 891, notwithstanding the provisions of section 894, in respect of any payment included in the first-mentioned return.
Taxes Consolidation Act, 1997	sec0891A.html	(8) A relevant payment shall not be included in a return to be made under regulations if such payment is included or would be liable to be included in a return made in accordance with section 891A or Chapter 3A.
Taxes Consolidation Act, 1997	sec0894.html	(9) Where a return (in this subsection referred to as the “first-mentioned return”) is furnished by a specified person under regulations a return shall not be required to be made by that person under section 891, notwithstanding the provisions of section 894, in respect of any payment included in the first-mentioned return.
Taxes Consolidation Act, 1997	sec0898O.html	(7)(a)Section 898O shall apply to—
Taxes Consolidation Act, 1997	sec0898O.html	as it applies to a failure to deliver a return or to the making of an incorrect or incomplete return referred to in section 898O.
Links to Section 891B (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0263A.html	(iii) the individual’s PPS Number (within the meaning of section 891B),
Taxes Consolidation Act, 1997	sec0263B.html	(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),
Taxes Consolidation Act, 1997	sec0263C.html	(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
Taxes Consolidation Act, 1997	sec0263D.html	(ii) the person’s PPS Number (within the meaning of section 891B),
Taxes Consolidation Act, 1997	sec0263E.html	(ii) the person’s PPS Number (within the meaning of section 891B), and
Taxes Consolidation Act, 1997	sec0265A.html	(a) the PPS Number (within the meaning of section 891B) of the person, or
Taxes Consolidation Act, 1997	sec0267N.html	“financial institution” has the same meaning as in section 891B;
Taxes Consolidation Act, 1997	sec0488.html	‘“PPS Number’” has the meaning assigned to it in section 891B(1);
Taxes Consolidation Act, 1997	sec0730F.html	(b) the rate specified in subsection (1)(a)(ii) shall apply unless immediately before the chargeable event, the life assurance company is in possession of a declaration from the policyholder to the effect that the policyholder is a company and which includes the company’s tax reference number (within the meaning of section 891B(1)).
Taxes Consolidation Act, 1997	sec0739D.html	(b) the formula specified in subsection (5A)(b) shall apply unless immediately before the chargeable event, the investment undertaking is in possession of a declaration from the unit holder to the effect that the unit holder is a company and which includes the company’s tax reference number (within the meaning of section 891B(1)).
Taxes Consolidation Act, 1997	sec0739E.html	(b) the rate specified in paragraph (a)(ii) or paragraph (b)(ii), as the case may be, of subsection (1) shall apply unless immediately before the chargeable event, the investment undertaking is in possession of a declaration from the unit holder to the effect that the unit holder is a company and which includes the company’s tax reference number (within the meaning of section 891B(1)).
Taxes Consolidation Act, 1997	sec0891C.html	(c) “tax reference number” has the same meaning as in section 891B(1).
Taxes Consolidation Act, 1997	sec0891C.html	(a) the provisions of subsection (4) of section 891B shall apply subject to the following modifications and any other necessary modifications:
Taxes Consolidation Act, 1997	sec0891C.html	(b) the provisions of subsections (6) and (7) of section 891B shall apply subject to the modification that references in those subsections to ‘person’, ‘relevant person’ or ‘specified person’, as the case may be, shall be construed, where the context admits, as references to ‘investment undertaking’.