Link Report

This report lists all the outbound links from Section 906A under the heading Links from Section 906A.

Sections and schedules within TaxSource Total linking to Section 906A are listed under Links to Section 906A (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 906A
Act Linked to Context

Central Bank Act, 1971

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(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

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(b) a person referred to in section 7(4) of the Central Bank Act, 1971, or

Central Bank Act, 1971

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(b) a person referred to in section 7(4) of the Central Bank Act, 1971, or

Central Bank Act, 1971

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(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

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(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,

S.I. No. 395 of 1992

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(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);

Taxes Consolidation Act, 1997

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“connected person” has the same meaning as in section 10; but an individual (other than in the capacity as a trustee of a settlement) shall be connected with another individual only if that other individual is the spouse of or a minor child of the first-mentioned individual the spouse or civil partner of, or a minor child or minor child of the civil partner of, the first-mentioned individual;

Taxes Consolidation Act, 1997

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“deposit” and “interest” have, respectively, the meaning assigned to them by section 256(1);

Taxes Consolidation Act, 1997

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(1) In this section and in sections 907 and 908 sections 907, 907A and 908—

Taxes Consolidation Act, 1997

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“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or, as the case may be, section 907 or 908 section 907, 907A or 908;

Taxes Consolidation Act, 1997

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(1) In this section and in sections 907 and 908 sections 907, 907A and 908—

Taxes Consolidation Act, 1997

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“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or, as the case may be, section 907 or 908 section 907, 907A or 908;

Taxes Consolidation Act, 1997

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(1) In this section and in sections 907 and 908 sections 907, 907A and 908—

Taxes Consolidation Act, 1997

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“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section, or, as the case may be, section 907 or 908 section 907, 907A or 908;

Taxes Consolidation Act, 1997

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“the Acts” has the meaning assigned to it by section 1078(1);

Links to Section 906A (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

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(ii) which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,

Taxes Consolidation Act, 1997

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“financial institution” has the same meaning as it has in section 906A;

Taxes Consolidation Act, 1997

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(i) that borrowed money is borrowed directly by the investor from a financial institution (within the meaning of section 906A),

Taxes Consolidation Act, 1997

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(2) Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, and subject to this section, an authorised officer may for the purpose of enquiring into a liability in relation to a person (in this section referred to as “the taxpayer”) serve on any other person (not being a financial institution within the meaning of section 906A) a notice in writing requiring that other person, within such period as may be specified in the notice, not being less than 30 days from the date of the service of the notice, to do either or both of the following, namely—

Taxes Consolidation Act, 1997

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(2) An authorised officer may make an application to a judge for an order requiring a person (other than a financial institution within the meaning of section 906A) to do either or both of the following, namely—

Taxes Consolidation Act, 1997

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(2) For the purposes of complying with provisions with respect to the exchange of information contained in the arrangements in the arrangements or in the Convention, sections 900, 901, 902, 902A, 902A, 905, 906A, 907 and 907, 907A and 908 shall, subject to subsection (3), have effect—