Links from Section 894 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“chargeable period” has the same meaning as in section 321(2); |
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Taxes Consolidation Act, 1997 |
“specified provisions” means paragraphs (d) and (e) of section 888(2) and
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Taxes Consolidation Act, 1997 |
“specified provisions” means paragraphs (d) and (e) of section 888(2) and
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Taxes Consolidation Act, 1997 |
“specified provisions” means paragraphs (d) and (e) of section 888(2) and
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Taxes Consolidation Act, 1997 |
“specified provisions” means paragraphs (d) and (e) of section 888(2) and
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Taxes Consolidation Act, 1997 |
“specified provisions” means paragraphs (d) and (e) of section 888(2) and
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Taxes Consolidation Act, 1997 |
“specified provisions” means paragraphs (d) and (e) of section 888(2) and
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Taxes Consolidation Act, 1997 |
(c) A person with information of the kind referred to in section 892 shall, subject to paragraph (e), be a relevant person only where the person is not the beneficial owner of the securities referred to in that section. |
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Taxes Consolidation Act, 1997 |
(7)Sections 1052 and 1054 shall apply to a failure by a relevant person to deliver a return required by subsection (3), and to each and every such failure, as they apply to a failure to deliver a return referred to in section 1052. |
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Taxes Consolidation Act, 1997 |
(7)Sections 1052 and 1054 shall apply to a failure by a relevant person to deliver a return required by subsection (3), and to each and every such failure, as they apply to a failure to deliver a return referred to in section 1052. |
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Taxes Consolidation Act, 1997 |
(7)Sections 1052 and 1054 shall apply to a failure by a relevant person to deliver a return required by subsection (3), and to each and every such failure, as they apply to a failure to deliver a return referred to in section 1052. |
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Links to Section 894 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(ii) be regarded as a “relevant person” (within the meaning of section 894) for the purposes of that section as respects that case, if that person would not otherwise be a “relevant person” (within that meaning), and |
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Taxes Consolidation Act, 1997 |
(2) Shares subscribed for, issued to, held by or disposed of for an individual by a nominee, shall be treated for the purposes of this Part as subscribed for, issued to, held by or disposed of by that individual where the nominee has complied with the requirements of sections 892 and 894 in respect of those shares. |
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Taxes Consolidation Act, 1997 |
“specified return date for the chargeable period” has the same meaning as in section 894(1). |
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(b) the trustees of the settlement were not resident in the State, then that person shall, within the period specified in subsection (3), deliver to the appropriate inspector (within the meaning assigned by section 894(1)) a statement specifying— |