Links from Section 959G | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“assessment” has the same meaning as in Chapter 1A of Part 42 and, by virtue of section 959B(2), includes a self assessment; |
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Taxes Consolidation Act, 1997 |
(2) After assessments to tax have been made, a Revenue officer shall transmit particulars of the sums to be collected to the Collector-General or to a Revenue officer nominated in writing under section 960B for collection. |
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Taxes Consolidation Act, 1997 |
(3) The entering by a Revenue officer of details of an assessment to tax and of the tax charged in such an assessment in an electronic record from which the Collector-General or a Revenue officer nominated in writing under section 960B may extract such details by electronic means shall constitute transmission of such details by a Revenue officer to the Collector-General or to the Revenue officer nominated in writing under section 960B. |
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Taxes Consolidation Act, 1997 |
(3) The entering by a Revenue officer of details of an assessment to tax and of the tax charged in such an assessment in an electronic record from which the Collector-General or a Revenue officer nominated in writing under section 960B may extract such details by electronic means shall constitute transmission of such details by a Revenue officer to the Collector-General or to the Revenue officer nominated in writing under section 960B. |
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Links to Section 959G (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(3) Sections 7, 811, 858, 859, 872(1), 887, 905, 906, 910 and 912, subsections (2) and (3) of
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Taxes Consolidation Act, 1997 |
“assessment”, other than in section 959G, means an assessment to tax that is made under the Acts and, unless the context otherwise requires, includes a self assessment; |
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Taxes Consolidation Act, 1997 |
“tax”, other than in section 959G, means any income tax, corporation tax, capital gains tax or any other levy or charge which under the Acts is placed under the care and management of the Revenue Commissioners; |
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Taxes Consolidation Act, 1997 |
(1) Tax due and payable to the Revenue Commissioners by virtue of section 960C shall be paid to and collected by the Collector-General, including tax charged in all assessments to tax, particulars of
which have been given to the Collector-General under
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Taxes Consolidation Act, 1997 |
(b)the provisions of section 959G shall, subject to any necessary modifications, apply in relation to assessments made in accordance with the provisions of section 990 as they apply in relation to assessments to income tax. |