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Taxes Consolidation Act, 1997 |
(3) The emoluments to which this subsection applies are emoluments within the meaning of section 112(2), including any payments chargeable to tax by virtue of section 123 and any sums which by virtue of Chapter 3 of Part 5 are to be treated as perquisites of a person’s office or employment, being emoluments, payments or sums other than those taken into account in an assessment to income tax for the year of assessment in which they are received and, for the purposes of subsection (2)— |
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Taxes Consolidation Act, 1997 |
(3) The emoluments to which this subsection applies are emoluments within the meaning of section 112(2), including any payments chargeable to tax by virtue of section 123 and any sums which by virtue of Chapter 3 of Part 5 are to be treated as perquisites of a person’s office or employment, being emoluments, payments or sums other than those taken into account in an assessment to income tax for the year of assessment in which they are received and, for the purposes of subsection (2)— |
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Taxes Consolidation Act, 1997 |
(a) any such payment shall, notwithstanding anything in section 123(4), be treated as having been received at the time it was actually received, and |
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Taxes Consolidation Act, 1997 |
(4) Nothing in this section affects the operation of
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Taxes Consolidation Act, 1997 |
(4) Nothing in this section affects the operation of
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Taxes Consolidation Act, 1997 |
(4) Nothing in this section affects the operation of
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Taxes Consolidation Act, 1997 |
(4) Nothing in this section affects the operation of
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| Links to Section 959AB (from within TaxSource Total) | ||
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(b) in the case of a person other than a chargeable person, by reason of section 959AB or 959AD, |
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Taxes Consolidation Act, 1997 |
(1A) Without prejudice to the generality of any provision of this section or section 811,
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(1A) |
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