| Links from Section 1053 | ||
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| Act | Linked to | Context |
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Finance (No. 2) Act 2008 |
(8) This section shall not apply in respect of any acts or omissions arising after the passing of the Finance (No. 2) Act 2008. |
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Taxes Consolidation Act, 1997 |
(a) delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, |
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Taxes Consolidation Act, 1997 |
(1A) Where any person fails to comply with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, by reason of fraud or neglect by that person, that person shall, subject to section 1054, be liable to a penalty of— |
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Taxes Consolidation Act, 1997 |
(2) Where any person fraudulently or negligently furnishes, gives, produces or makes any incorrect return, information, certificate,
document, record, statement, particulars, account or declaration of a kind mentioned in any of the provisions specified in
column 2 or 3 of Schedule 29, that person shall, subject to section 1054, be liable to a penalty of
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Taxes Consolidation Act, 1997 |
that person shall, subject to section 1054, be liable to a penalty of— |
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Taxes Consolidation Act, 1997 |
(1A) Where any person fails to comply with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, by reason of fraud or neglect by that person, that person shall, subject to section 1054, be liable to a penalty of— |
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Taxes Consolidation Act, 1997 |
(2) Where any person fraudulently or negligently furnishes, gives, produces or makes any incorrect return, information, certificate,
document, record, statement, particulars, account or declaration of a kind mentioned in any of the provisions specified in
column 2 or 3 of Schedule 29, that person shall, subject to section 1054, be liable to a penalty of
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Taxes Consolidation Act, 1997 |
(4) Subject to section 1060(2), proceedings for the recovery of any penalty under subsection (1) or (2) shall not be out of time because they are commenced after the time allowed by section 1063. |
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Taxes Consolidation Act, 1997 |
(4) Subject to section 1060(2), proceedings for the recovery of any penalty under subsection (1) or (2) shall not be out of time because they are commenced after the time allowed by section 1063. |
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| Links to Section 1053 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
Section 1052, 1053 and 1054. |
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|
Taxes Consolidation Act, 1997 |
(3) Where the person mentioned in section 1053 or 1077E is a body of persons the secretary shall be liable to a separate penalty of €1,500 or, in the case of deliberate behaviour, €3,000. |
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Taxes Consolidation Act, 1997 |
(3)Subsection (3) of section 1053 shall apply for the purposes of this section as it applies for the purposes of section 1053. |
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Taxes Consolidation Act, 1997 |
(3)Subsection (3) of section 1053 shall apply for the purposes of this section as it applies for the purposes of section 1053. |
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Taxes Consolidation Act, 1997 |
(5) Subsection (3) of section 1053 and subsection (9) of section 1077E shall apply for the purposes of this section as it applies for the purposes of section 1053 and of section 1077E. |
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Taxes Consolidation Act, 1997 |
(5) Subsection (3) of section 1053 and subsection (9) of section 1077E shall apply for the purposes of this section as it applies for the purposes of section 1053 and of section 1077E. |
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Taxes Consolidation Act, 1997 |
(1) Without prejudice to the generality of section 913(1), Chapter 1 and Chapter 3B of this Part shall, subject to any necessary modifications, apply in relation to capital gains tax, and sections 1052, 1053, 1054 and 1077E, as applied by this section, shall for the purposes of the Capital Gains Tax Acts be construed as if in Schedule 29 there were included— |
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Taxes Consolidation Act, 1997 |
(9) |
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