Taxes Consolidation Act, 1997 (Number 39 of 1997)
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912A Information for tax authorities in other territories.
(1) In this section—
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“foreign tax” means a tax chargeable under the laws of a territory in relation to which arrangements (in this section referred to as “the arrangements”) having the force of law by virtue of section 826 [2]>or section 106 of the Capital Acquisitions Tax Consolidation Act 2003<[2] apply;
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“foreign tax” means a tax chargeable under the laws of a territory in relation to which arrangements (in this section referred to as “the arrangements”) having the force of law by virtue of section 826, 898P(2) or section 106 of the Capital Acquisitions Tax Consolidation Act 2003 apply;
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“foreign tax” means a tax chargeable under the laws of a territory in relation to which—
(a) arrangements (in this section referred to as “the arrangements”) having the force of law by virtue of section 826 or 898P of this Act or section 106 of the Capital Acquisitions Tax Consolidation Act 2003 apply, or
(b) the Convention on Mutual Administrative Assistance in Tax Matters which was done at Strasbourg on 25 January 1988, or any Protocol to the Convention (such Convention or Protocol, as the case may be, referred to in this section as “the Convention”), having the force of law by virtue of section 826, applies;
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“liability to foreign tax”, in relation to a person, means any liability in relation to foreign tax to which the person is or may be, or may have been, subject, or the amount of any such liability.
(2) For the purposes of complying with provisions with respect to the exchange of information contained [7]>in the arrangements<[7][7]>in the arrangements or in the Convention<[7], sections 900, 901, 902, [4]>902A,<[4][4]>902A, 905,<[4] 906A, [8]>907 and<[8][8]>907, 907A and<[8] 908 shall, subject to subsection (3), have effect—
(a) as if references in those sections to tax included references to foreign tax, and
(b) as if references in those sections to liability, in relation to a person, included references to liability to foreign tax, in relation to a person.
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(3) Where sections 902A, [9]>907 and<[9][9]>907, 907A and<[9] 908 have effect by virtue only of this section, they shall have effect as if—
(a) there were substituted ‘ “a taxpayer” means a person;’ for the definition of “a taxpayer” in subsection (1) of each of those sections, and
(b) the references in those sections to—
(i) tax, were references to foreign tax, and
(ii) any provision of the Acts, were references to any provision of the law of a territory in accordance with which foreign tax is charged or collected.
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(3) Where sections 902A, 905, [9]>907 and <[9][9]>907, 907A and <[9]908 have effect by virtue only of this section, they shall have effect as if the references in those sections to—
(a) tax, were references to foreign tax, and
(b) any provision of the Acts, were references to any provision of the law of a territory in accordance with which foreign tax is charged or collected.
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Substituted by FA05 s144(2). This section applies as on and from the date of the passing of this Act. FA05 25 March 2005
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Substituted by FA12 s119(a). Deemed to have come into force and takes effect on and from 1 January 2012.
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Substituted by FA12 s119(b). Deemed to have come into force and takes effect on and from 1 January 2012.
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Substituted by FA13 s99(1)(c). Deemed to have come into force and takes effect on and from 1 January 2013.