No 39 of 1997, Section 903, Link Report

Links from Section 903
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0887.html	“records” means any personnel records relating to the payment of emoluments or the provision of benefits in kind or perquisites, payroll files, wages sheets, ~~certificates of tax-free allowances~~ certificates of tax credits and standard rate cut-off point, tax deduction cards, certificates issued in accordance with ~~regulation 22 of the Income Tax (Employment) Regulations, 1960 (S.I. No. 28 of 1960)~~ Regulation 20 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) revenue payroll notifications (within the meaning of section 983) , including any data (within the meaning of section 912) stored by any means approved under section 887 stored in accordance with section 887 or by any other means or any other information or documents which the authorised officer may reasonably require.
Taxes Consolidation Act, 1997	sec0912.html	“records” means any personnel records relating to the payment of emoluments or the provision of benefits in kind or perquisites, payroll files, wages sheets, ~~certificates of tax-free allowances~~ certificates of tax credits and standard rate cut-off point, tax deduction cards, certificates issued in accordance with ~~regulation 22 of the Income Tax (Employment) Regulations, 1960 (S.I. No. 28 of 1960)~~ Regulation 20 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) revenue payroll notifications (within the meaning of section 983) , including any data (within the meaning of section 912) stored by any means approved under section 887 stored in accordance with section 887 or by any other means or any other information or documents which the authorised officer may reasonably require.
Taxes Consolidation Act, 1997	sec0960.html#part42	“emoluments”, “employer” and “tax deduction card” have the same meanings respectively as in Chapter 4 of Part 42;
Taxes Consolidation Act, 1997	sec0983.html	“records” means any personnel records relating to the payment of emoluments or the provision of benefits in kind or perquisites, payroll files, wages sheets, ~~certificates of tax-free allowances~~ certificates of tax credits and standard rate cut-off point, tax deduction cards, certificates issued in accordance with ~~regulation 22 of the Income Tax (Employment) Regulations, 1960 (S.I. No. 28 of 1960)~~ Regulation 20 of the Income Tax (Employments) (Consolidated) Regulations 2001 (S.I. No. 559 of 2001) revenue payroll notifications (within the meaning of section 983) , including any data (within the meaning of section 912) stored by any means approved under section 887 stored in accordance with section 887 or by any other means or any other information or documents which the authorised officer may reasonably require.
Taxes Consolidation Act, 1997	sec0983.html#part42-chap4	“emoluments”, “employer” and “tax deduction card” have the same meanings respectively as in Chapter 4 of Part 42;
Links to Section 903 (from within TaxSource Total)
Act	Linked from	Context
	sec0116.html	(b) shall produce those records for inspection to a Revenue officer where the officer requests the Minister to do so under section 903 (as applied by Part 13) of the Act of 1997.
	sec0144.html	(1) Section 903 of the Act of 1997, as it applies to the inspection of records relating to the payment of emoluments, shall apply, with any necessary modifications to the inspection of records relating to the deduction of local property tax under Part 10—
	sec0081.html	(b) shall produce those records for inspection to a Revenue officer where the officer requests the employer to do so under section 903 (as applied by Part 13) of the Act of 1997.
	sec0099.html	(b)shall produce those records for inspection to a Revenue officer where the officer requests the Minister to do so under section 903 (as applied by Part 13) of the Act of 1997.
Taxes Consolidation Act, 1997	sec0531F.html	The provisions of section 903 and Regulation 32 of the PAYE Regulations, in relation to inspection of records, with any necessary modifications, shall apply to the particulars recorded pursuant to section 531E as they apply to the records specified in those provisions.
Taxes Consolidation Act, 1997	sec0531X.html	(4) For the purposes of this Part, the definition of “records” in section 903 shall be treated as including the records referred to in subsections (1) and (2) and the provisions of section 903 shall accordingly apply to such records.
Taxes Consolidation Act, 1997	sec0531X.html	(4) For the purposes of this Part, the definition of “records” in section 903 shall be treated as including the records referred to in subsections (1) and (2) and the provisions of section 903 shall accordingly apply to such records.
Taxes Consolidation Act, 1997	sec0906.html	Where an authorised officer (within the meaning of section 903, 904 or 905, as the case may be) in accordance with section 903, 904 or 905 enters any premises or place, the authorised officer may be accompanied by a member or members of the Garda Síochána, and any such member may arrest without warrant any person who obstructs or interferes with the authorised officer in the exercise or performance of his or her powers or duties under any of those sections.
Taxes Consolidation Act, 1997	sec0906.html	Where an authorised officer (within the meaning of section 903, 904 or 905, as the case may be) in accordance with section 903, 904 or 905 enters any premises or place, the authorised officer may be accompanied by a member or members of the Garda Síochána, and any such member may arrest without warrant any person who obstructs or interferes with the authorised officer in the exercise or performance of his or her powers or duties under any of those sections.