Links from Section 1077D | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(2) Proceedings may not be instituted by virtue of subsection (1) against the executor or administrator of a person at a time when by virtue of subsection (2) of section 1048 that executor or administrator is not assessable and chargeable under that section in respect of tax on profits or gains which arose or accrued to the person before his or her death. |
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Taxes Consolidation Act, 1997 |
(c) the Revenue Commissioners had agreed or undertaken to accept a specified sum of money in the circumstances mentioned in paragraph (c) or (d) of section 1086(2) from that individual, or |
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Links to Section 1077D (from within TaxSource Total) | ||
Act | Linked from | Context |
Stamp Duty Consolidation Act, 1999 |
(14) Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings for the recovery of any penalty under this section shall not be out of time by reason that they are commenced after the time allowed by section 1063 of that Act as applied by section 133. |
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Taxes Consolidation Act, 1997 |
Proceedings for the recovery of any fine or penalty incurred under the Tax Acts in relation to or in connection with income
tax or corporation tax may,
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Taxes Consolidation Act, 1997 |
(10) Subject to section 1077D(2), proceedings or applications for the recovery of any penalty under this section shall not be out of time because they are commenced after the time allowed by section 1063. |