Link Report

This report lists all the outbound links from Section 1012 under the heading Links from Section 1012.

Sections and schedules within TaxSource Total linking to Section 1012 are listed under Links to Section 1012 (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 Links in repealed sections of the legislation are not listed.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 1012
Act Linked to Context

Taxes Consolidation Act, 1997

sec0381.html

(2) Where a determination has become final and conclusive or, in the case of a determination under subsection (6) of section 1010 has become final and conclusive subject to paragraph (b) of that subsection, no question as to its correctness shall be raised on the hearing or on the rehearing of an appeal with the Appeal Commissioners on an appeal by any partner either against an assessment in respect of the profits or gains of that partner’s several trade or against a determination by the inspector on a claim under section 381.

Taxes Consolidation Act, 1997

sec1008.html

(3) Where on any appeal mentioned in subsection (2) any question arises as to an apportionment to be made under section 1008(2) or 1010(7) and it appears that the question is material as respects the liability to income tax (for whatever year of assessment) of 2 or more persons, all those persons shall be notified of the time and place of the hearing and shall be entitled to appear and be heard by the Appeal Commissioners or to make representations to them in writing.

Taxes Consolidation Act, 1997

sec1010.html

(2) Where a determination has become final and conclusive or, in the case of a determination under subsection (6) of section 1010 has become final and conclusive subject to paragraph (b) of that subsection, no question as to its correctness shall be raised on the hearing or on the rehearing of an appeal with the Appeal Commissioners on an appeal by any partner either against an assessment in respect of the profits or gains of that partner’s several trade or against a determination by the inspector on a claim under section 381.

Taxes Consolidation Act, 1997

sec1010.html

(3) Where on any appeal mentioned in subsection (2) any question arises as to an apportionment to be made under section 1008(2) or 1010(7) and it appears that the question is material as respects the liability to income tax (for whatever year of assessment) of 2 or more persons, all those persons shall be notified of the time and place of the hearing and shall be entitled to appear and be heard by the Appeal Commissioners or to make representations to them in writing.

Links to Section 1012 (from within TaxSource Total)
Act Linked from Context

sec0039.html

(9) Part 43 of the Act of 1997 is amended in section 1012—

Taxes Consolidation Act, 1997

sec1008.html

(3)(a) For the purposes of subsection (2) and subject to paragraph (b), the full amount of the profits or gains of the partnership trade for any year or period, or the full amount of the loss sustained in such trade in any year or period, shall, subject to section 1012, be determined by the inspector, and any such determination shall be made as it would have been made if the trade—

Taxes Consolidation Act, 1997

sec1010.html

(6)(a) In relation to any partnership trade, the total amount of all joint allowances for any year of assessment and the total amount of all joint charges for that year shall, subject to section 1012, be determined by the inspector.