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Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, but without regard to section 1015 of that Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, applies but without regard to sections 1015 to 1024 of that Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997 (but without regard to sections 1015 to 1024 of that Act)

Chapter 4 of Part 42 of themTaxes Consolidation Act, 1997

Chapter 4 of Part 42 of the Act of 1997

the Act of 1997 (other than Chapter 4 of Part 42)

shall, notwithstanding any appeal against such assessment or statement, carry interest from the date when, if there were no appeal against the assessment or statement, the tax would become due and payable under section 960 until payment, and the amount of that interest shall be determined in accordance with paragraph (c).

subsection (2)(b)(i) shall not apply in respect of any tax deducted under Chapter 4 of Part 42 in determining the amount of a surcharge under this section.

(a) the amount or value of any distribution by a qualifying fund manager in respect of assets held in an approved retirement fund shall shall, notwithstanding anything in section 18 or 19, be treated as a payment to the person beneficially entitled to the assets in the fund of emoluments to which Schedule E applies and, accordingly, the provisions of Chapter 4 of Part 42 shall apply to any such distribution, and

(i) in the making of deductions or repayments of tax under Chapter 4 of Part 42 and the regulations made under that Chapter, or

“emoluments” means emoluments to which Chapter 4 of Part 42 applies;