Link Report

This report lists all the outbound links from Section 1034 under the heading Links from Section 1034.

Sections and schedules within TaxSource Total linking to Section 1034 are listed under Links to Section 1034 (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 Links in repealed sections of the legislation are not listed.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 1034
Act Linked to Context

Taxes Consolidation Act, 1997

sec1007.html

A person not resident in the State, whether a citizen of Ireland or not, shall be assessable and chargeable to income tax in the name of any trustee, guardian, or committee of such person, or of any factor, agent, receiver, branch or manager, whether such factor, agent, receiver, branch or manager has the receipt of the profits or gains or not, in the like manner and to the like amount as such non-resident person would be assessed and charged if such person were resident in the State and in the actual receipt of such profits or gains; but, in the case of a partnership, the precedent partner (within the meaning of section 1007) or, if there is no precedent partner, the factor, agent, receiver, branch or manager shall be deemed to be the agent of a non-resident partner.

Links to Section 1034 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec1040.html

1040Application of sections 1034 to 1039 for purposes of corporation tax.

Taxes Consolidation Act, 1997

sec1041.html

(1)Section 1034 shall not apply to—

Taxes Consolidation Act, 1997

sec1043.html

1043Application of sections 1034 and 1035 for purposes of capital gains tax.

Taxes Consolidation Act, 1997

sec1043.html

Without prejudice to the generality of section 931(2) Without prejudice to Part 41A, sections 1034 and 1035 shall apply, subject to any necessary modifications, to capital gains tax.

Taxes Consolidation Act, 1997

sec0734.html

(10) Notwithstanding section 1034, a person not resident in the State shall not by virtue of that section be assessable and chargeable in the name of an agent in respect of a relevant payment made out of the relevant profits of a collective investment undertaking.