| Links from Section 959AD | ||
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| Act | Linked to | Context |
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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 |
(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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| Links to Section 959AD (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(a) in the case of a chargeable person, by reason of section 959AA, 959AC or 959AD, or |
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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 |
(1) In this section “neglect” has the same meaning as in section 959AD. |
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Taxes Consolidation Act, 1997 |
(1) Subject to this section and without prejudice to section 959AD, any assessment for withdrawing relief which is made by reason of an event occurring after the date of the claim may be made within 4 years after the end of the year of assessment in which that event occurs, and any additional tax arising shall be due and payable as set out in this Chapter. |
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Taxes Consolidation Act, 1997 |
(b) a Revenue officer has reasonable grounds for believing, in accordance with section 959AD(3), that any form of fraud or neglect has been committed by or on behalf of the person in connection with or in relation to tax due for the chargeable period. |
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Taxes Consolidation Act, 1997 |
(1A) |
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