Links from Section 891H | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(i)shall be prepared on a timely basis and subsection (3) of section 886 shall apply to such records as it applies to records required by that section, and |
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Taxes Consolidation Act, 1997 |
(c)Sections 900 and 901 shall apply, with any necessary modification— |
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Taxes Consolidation Act, 1997 |
(i)to records referred to in paragraph (a) as if they were books, records or other documents within the meaning of section 900, and |
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Links to Section 891H (from within TaxSource Total) | ||
Act | Linked from | Context |
The Revenue Commissioners, in exercise of the powers conferred on them by section 891H (as amended by section 24 of the Finance Act 2016) of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following regulations: |
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“principal section” means section 891H of the Taxes Consolidation Act 1997 (No. 39 of 1997). |
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Taxes Consolidation Act, 1997 |
“constituent entity” , “fiscal year” and “MNE group” have the same meanings as in section 891H but, as respects the application of the definition of “MNE Group” in Article 1 of the OECD model legislation (as defined in section 891H) for the purpose of this section, that definition shall apply as if the words and (ii) is not an Excluded MNE Group” were deleted therefrom; |
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Taxes Consolidation Act, 1997 |
“constituent entity” , “fiscal year” and “MNE group” have the same meanings as in section 891H but, as respects the application of the definition of “MNE Group” in Article 1 of the OECD model legislation (as defined in section 891H) for the purpose of this section, that definition shall apply as if the words and (ii) is not an Excluded MNE Group” were deleted therefrom; |