Link Report

This report lists all the outbound links from Section 1081 under the heading Links from Section 1081.

Sections and schedules within TaxSource Total linking to Section 1081 are listed under Links to Section 1081 (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 Links in repealed sections of the legislation are not listed.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 1081
Act Linked to Context

Taxes Consolidation Act, 1997

sec1080.html

(a) where for any year of assessment or accounting period, as the case may be, relief from any tax referred to in section 1080(2) is given to any person by a discharge of any of that tax, such adjustment shall be made of the amount of interest payable under that section in relation to that tax, and such repayment shall be made of any amounts of interest previously paid under that section in relation to that tax, as are necessary to secure that the total sum, if any, paid or payable under that section in relation to that tax is the same as it would have been if the tax discharged had never been due and payable, and

Links to Section 1081 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec1080.html

(2) (a) Subject to this section and section 1081—

Taxes Consolidation Act, 1997

sec1080.html

(b) Subject to this section and section 1081—

Taxes Consolidation Act, 1997

sec1082.html

(4) Subsections (2) to (4) of section 1080 Subsections (3) to (5) of section 1080 and, in the case of income tax, section 1081 shall apply to interest chargeable under this section as they apply to interest chargeable under section 1080.

Taxes Consolidation Act, 1997

sec0240.html

(5) Section 1081(1) shall not apply where by virtue of section 438(4) there is any discharge or repayment of tax assessed under section 239.

Taxes Consolidation Act, 1997

sec0959AL.html

(b) that amount of tax shall for the purposes of sections 1080 and 1081 be deemed to be the tax due and payable under the assessment.