| Links from Section 960E | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(b) Without prejudice to the generality of subsection (2), the Collector-General may issue a demand by electronic means (within the meaning of section 917EA) to an approved person or to a person who is required to deliver a return and pay tax in accordance with regulations made by the Revenue Commissioners under section 917EA. |
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Taxes Consolidation Act, 1997 |
(b) Without prejudice to the generality of subsection (2), the Collector-General may issue a demand by electronic means (within the meaning of section 917EA) to an approved person or to a person who is required to deliver a return and pay tax in accordance with regulations made by the Revenue Commissioners under section 917EA. |
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Taxes Consolidation Act, 1997 |
(2A) (a) In this subsection “approved person” shall be construed in accordance with section 917G. |
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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 |
(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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| Links to Section 960E (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(2) Notwithstanding subsection (1), the Collector-General shall not be obliged to demand payment of local property tax in accordance with section 960E(2) of the Act of 1997 (as applied by subsection (1)) where the Revenue Commissioners give a direction or a revised direction, as the case may be, under section 65, 70, 84, 91, 102 or 109. |
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(2) Notwithstanding section 960E(1) of the Act of 1997 (as applied by section 120), local property tax due and payable to the Revenue Commissioners under this Act may be paid to a payment service provider. |
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(2) A notice given to an employer under subsection (1) shall be treated as a demand for payment by the Collector-General under section 960E(2) of the Act of 1997 (as applied by section 120) and subsection (3) of that section 960E shall apply accordingly. |
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(2) A notice given to an employer under subsection (1) shall be treated as a demand for payment by the Collector-General under section 960E(2) of the Act of 1997 (as applied by section 120) and subsection (3) of that section 960E shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(7) Section 960E(2) shall apply as if a payment notice sent by a Revenue officer was a demand made by the Collector-General for tax that is due and payable. |
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