Links from Section 1095 | ||
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Act | Linked to | Context |
2012/en/act/pub/0052/LPTA12.html |
unresolved |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(h) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act, |
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Finance Act, 2002 |
(i) section 847A (inserted by the Finance Act, 2002), |
|
S.I. No. 135 of 1999 |
(iii) Regulation 6 of the Criminal Justice (Legal Aid) (Tax Clearance Certificate) Regulations 1999 (S.I. No. 135 of 1999). |
|
Standards in Public Office Act, 2001 |
(ii) the Standards in Public Office Act, 2001, or |
|
Taxes Consolidation Act, 1997 |
(a) the second-mentioned person is a company connected (within the meaning of section 10 as it applies for the purposes of the Tax Acts) with the first-mentioned person or would have been such a company but for the fact that the company has been wound up or dissolved without being wound up, |
|
Taxes Consolidation Act, 1997 |
directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 50 per cent of the ordinary share capital of the company, or |
|
Taxes Consolidation Act, 1997 |
directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 50 per cent of the ordinary share capital of the company, |
|
Taxes Consolidation Act, 1997 |
(i) section 847A (inserted by the Finance Act, 2002), |
|
Taxes Consolidation Act, 1997 |
“licence” has the same meaning as in section 1094; |
|
Taxes Consolidation Act, 1997 |
(6) Subsections (5) |
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Links to Section 1095 (from within TaxSource Total) | ||
Act | Linked from | Context |
A person shall be regarded as being in compliance with the obligations imposed on the person in relation to the matter specified in section 1095(3)(a) of the Act of 1997, (as applied by the Schedule), where the only amount which has not been paid is an amount that has been deferred in accordance with Part 12. |
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Stamp Duty Consolidation Act, 1999 |
(ii) may issue a floor area compliance certificate in respect of a dwellinghouse or apartment to a person where that Minister is satisfied, on the basis of information provided to that Minister by the person, or by a person on behalf of the person, that the person is registered for value-added tax and is the holder of a current certificate of authorisation within the meaning of section 530(1) of the Taxes Consolidation Act 1997 or a current tax clearance certificate within the meaning of section 1094(1) or section 1095(1) of the Taxes Consolidation Act 1997, |
|
Taxes Consolidation Act, 1997 |
(3) Sections 7, 811, 858, 859, 872(1), 887, 905, 906, 910 and 912, subsections (2) and (3) of
|
|
Taxes Consolidation Act, 1997 |
(c) the company shall hold a tax clearance certificate within the meaning of section 1095. |
|
Taxes Consolidation Act, 1997 |
(iii) a tax clearance certificate (within the meaning of section 1095) issued for the purposes of that section, the period of validity of which has not expired, or |
|
Taxes Consolidation Act, 1997 |
(b) Where a person has not been issued with a certificate of authorisation or a tax clearance certificate such as is referred to in subparagraph (i), (ii) or (iii) of paragraph (a), the person disposing of an asset referred to in subsection (4)(b)(ii) may apply in that behalf, for the purposes of this paragraph, to the Collector-General for the issue of a certificate and such an application shall be deemed to be an application made under section 1095 for the issuing of a tax clearance certificate thereunder and that section shall, accordingly, apply with the following and any other necessary modifications, that is to say, for the reference in subsection (2) of section 1095 to the scheme there shall be substituted a reference to subsection (4)(b) of this section. |
|
Taxes Consolidation Act, 1997 |
(b) Where a person has not been issued with a certificate of authorisation or a tax clearance certificate such as is referred to in subparagraph (i), (ii) or (iii) of paragraph (a), the person disposing of an asset referred to in subsection (4)(b)(ii) may apply in that behalf, for the purposes of this paragraph, to the Collector-General for the issue of a certificate and such an application shall be deemed to be an application made under section 1095 for the issuing of a tax clearance certificate thereunder and that section shall, accordingly, apply with the following and any other necessary modifications, that is to say, for the reference in subsection (2) of section 1095 to the scheme there shall be substituted a reference to subsection (4)(b) of this section. |