| Links from Section 959S | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) An individual who is chargeable to income tax or capital gains tax for a tax year shall not be required to comply with section 959R where a return, which is delivered by means other than electronic means, is delivered on or before 31 August in the tax year following the tax year to which the return relates. |
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Taxes Consolidation Act, 1997 |
(2) Where subsection (1) applies, a Revenue officer shall make the self assessment on behalf of the chargeable person in accordance with section 959U. |
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Taxes Consolidation Act, 1997 |
(4) Where the chargeable person is assessed to tax under section 1023 or 1031H, and his or her spouse or civil partner, as the case may be, is also a chargeable person, then, in relation to the return concerned, no self assessment shall be made under subsection (2) until such time as the spouse or civil partner, as the case may be, has delivered his or her return for the year of assessment. |
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Taxes Consolidation Act, 1997 |
(4) Where the chargeable person is assessed to tax under section 1023 or 1031H, and his or her spouse or civil partner, as the case may be, is also a chargeable person, then, in relation to the return concerned, no self assessment shall be made under subsection (2) until such time as the spouse or civil partner, as the case may be, has delivered his or her return for the year of assessment. |
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| Links to Section 959S (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1) Subject to sections 959S and 959T, every return prepared and delivered under Chapter 3 in respect of a chargeable period shall include a self assessment by the chargeable person to whom the return relates. |
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Taxes Consolidation Act, 1997 |
(a) shall, where section 959S applies, and |
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