Link Report

This report lists all the outbound links from Section 959B under the heading Links from Section 959B.

Sections and schedules within TaxSource Total linking to Section 959B are listed under Links to Section 959B (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 Links in repealed sections of the legislation are not listed.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 959B
Act Linked to Context

Taxes Consolidation Act, 1997

sec0116.html

but paragraph (a) shall not apply to a person who is a director or, in the case of a person to whom section 1017 or 1031C applies, whose spouse or civil partner is a director (within the meaning of section 116) of a body corporate other than a body corporate which during a period of 3 years ending on 5 April 31 December in the tax year—

Taxes Consolidation Act, 1997

sec0237.html

(c) who is chargeable to tax for the tax year by reason only of section 237, 238 or 239,

Taxes Consolidation Act, 1997

sec0238.html

(c) who is chargeable to tax for the tax year by reason only of section 237, 238 or 239,

Taxes Consolidation Act, 1997

sec0239.html

(c) who is chargeable to tax for the tax year by reason only of section 237, 238 or 239,

Taxes Consolidation Act, 1997

sec0243.html

(iii) did not pay charges on income within the meaning of section 243.

Taxes Consolidation Act, 1997

sec0261.html

(ii) is fully taxed at source under section 261,

Taxes Consolidation Act, 1997

sec0895.html

(i) was not entitled to any assets other than cash on hands, or a sum of money on deposit within the meaning of section 895, not exceeding €130,

Taxes Consolidation Act, 1997

sec0959A.html

(1) For the purposes of the meaning assigned to ‘chargeable person’ in section 959A, it does not include a person—

Taxes Consolidation Act, 1997

sec0959N.html

(b) who for the tax year has been excluded by a Revenue officer from the requirements of Chapter 3 by reason of a notice given under section 959N, or

Taxes Consolidation Act, 1997

sec1017.html

but paragraph (a) shall not apply to a person who is a director or, in the case of a person to whom section 1017 or 1031C applies, whose spouse or civil partner is a director (within the meaning of section 116) of a body corporate other than a body corporate which during a period of 3 years ending on 5 April 31 December in the tax year—

Taxes Consolidation Act, 1997

sec1031C.html

but paragraph (a) shall not apply to a person who is a director or, in the case of a person to whom section 1017 or 1031C applies, whose spouse or civil partner is a director (within the meaning of section 116) of a body corporate other than a body corporate which during a period of 3 years ending on 5 April 31 December in the tax year—

Links to Section 959B (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0959A.html

“chargeable person” means, as respects a chargeable period, a person who is chargeable to tax for that period, whether on that person’s own account or on account of some other person but, as respects income tax, does not include a person to whom subsection (1) of section 959B relates;

Taxes Consolidation Act, 1997

sec0959G.html

“assessment” has the same meaning as in Chapter 1A of Part 42 and, by virtue of section 959B(2), includes a self assessment;