No 39 of 1997, Section 959AA, Link Report

Links from Section 959AA
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0804.html	(3) Nothing in this section affects the operation of section 804(3), 811, 811A or 811, 811A, 811C, 811D or 1048.
Taxes Consolidation Act, 1997	sec0811.html	(3) Nothing in this section affects the operation of section 804(3), 811, 811A or 811, 811A, 811C, 811D or 1048.
Taxes Consolidation Act, 1997	sec0811A.html	(3) Nothing in this section affects the operation of section 804(3), 811, 811A or 811, 811A, 811C, 811D or 1048.
Taxes Consolidation Act, 1997	sec0811C.html	(3) Nothing in this section affects the operation of section 804(3), 811, 811A or 811, 811A, 811C, 811D or 1048.
Taxes Consolidation Act, 1997	sec0811D.html	(3) Nothing in this section affects the operation of section 804(3), 811, 811A or 811, 811A, 811C, 811D or 1048.
Taxes Consolidation Act, 1997	sec0826.html	(2A) Notwithstanding subsection (1) and section 959AB(1), a Revenue officer may, at any time, make or amend an assessment for a chargeable period to give effect to a mutual agreement reached, under an arrangement having the force of law by virtue of section 826(1), between the competent authority of the State and a competent authority of another jurisdiction and tax shall be paid or repaid (notwithstanding any limitation in section 865(4) on the time within which a claim for repayment of tax is required to be made) where appropriate in accordance with any such assessment or amended assessment.
Taxes Consolidation Act, 1997	sec0865.html	and tax shall be paid or repaid (notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made) where appropriate in accordance with any such amendment.
Taxes Consolidation Act, 1997	sec0865.html	(2A) Notwithstanding subsection (1) and section 959AB(1), a Revenue officer may, at any time, make or amend an assessment for a chargeable period to give effect to a mutual agreement reached, under an arrangement having the force of law by virtue of section 826(1), between the competent authority of the State and a competent authority of another jurisdiction and tax shall be paid or repaid (notwithstanding any limitation in section 865(4) on the time within which a claim for repayment of tax is required to be made) where appropriate in accordance with any such assessment or amended assessment.
Taxes Consolidation Act, 1997	sec0959AB.html	(2A) Notwithstanding subsection (1) and section 959AB(1), a Revenue officer may, at any time, make or amend an assessment for a chargeable period to give effect to a mutual agreement reached, under an arrangement having the force of law by virtue of section 826(1), between the competent authority of the State and a competent authority of another jurisdiction and tax shall be paid or repaid (notwithstanding any limitation in section 865(4) on the time within which a claim for repayment of tax is required to be made) where appropriate in accordance with any such assessment or amended assessment.
Taxes Consolidation Act, 1997	sec1048.html	(3) Nothing in this section affects the operation of section 804(3), 811, 811A or 811, 811A, 811C, 811D or 1048.
Links to Section 959AA (from within TaxSource Total)
Act	Linked from	Context
	sec0039.html	(e) in section 959AA(2) by substituting the following for paragraph (b):
	sec0039.html	(a) in the case of a chargeable person, by reason of section 959AA, 959AC or 959AD, or
Taxes Consolidation Act, 1997	sec0657.html	(c) notwithstanding ~~section 959Z~~ section 959AA, there shall be made such assessment or assessments, if any, as may be necessary to secure that the amount of profits or gains from farming on which the individual, in the case of an individual referred to in subsection (4A), is charged to tax for each of the 3 years immediately preceding the year preceding the year of assessment as respects which the individual elects or is deemed to have elected in accordance with subsection (7), shall be not less than the amount on which the individual is charged by virtue of subsection (6) in accordance with subsection (5) for the preceding year of assessment, ~~and~~
Taxes Consolidation Act, 1997	sec0657.html	(d) in any other case, notwithstanding ~~section 959Z~~ section 959AA, there shall be made such assessment or assessments, if any, as may be necessary to secure that the amount of profits or gains from farming on which the individual is charged to tax for each of the 4 years immediately preceding the year preceding the year of assessment as respects which the individual elects or is deemed to have elected in accordance with subsection (7), shall be not less than the amount on which the individual is charged by virtue of subsection (6) in accordance with subsection (5) for the preceding year of ~~assessment.~~ assessment, and
Taxes Consolidation Act, 1997	sec0811A.html	(1A) Without prejudice to the generality of any provision of this section or section 811, sections 955(2)(a) and 956(1)(c), as construed together with section 950(2), shall not be construed nothing in section 959Z, 959AA or 959AB shall be construed as preventing an officer of the Revenue Commissioners from—
Taxes Consolidation Act, 1997	sec0959AC.html	(2) Notwithstanding section 959AA, where in relation to a chargeable person—
Taxes Consolidation Act, 1997	sec0959AD.html	(3) Notwithstanding sections 959AA and 959AB, where a Revenue officer has reasonable grounds for believing that any form of fraud or neglect has been committed by or on behalf of a person in connection with or in relation to tax due for a chargeable period, a Revenue officer may, at any time, make a Revenue assessment on that person for the chargeable period.
Taxes Consolidation Act, 1997	sec0959U.html	(1) Where a chargeable person, or a person to whom section 959T applies, delivers a return but does not include a self assessment in the return, a Revenue officer, subject to section 959AA(1)—