Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 950 — [Interpretation (Part 41).] [section deleted]
- Section 951 — [Obligation to make a return.] [section deleted]
- Section 952 — [Obligation to pay preliminary tax.] [section deleted]
- Section 953 — [Notices of preliminary tax.] [section deleted]
- Section 954 — [Making of assessments.] [section deleted]
- Section 955 — [Amendment of and time limit for assessments.] [section deleted]
- Section 956 — [Inspector’s right to make enquiries and amend assessments.] [section deleted]
- Section 957 — [Appeals.] [section deleted]
- Section 958 — [Date for payment of tax.] [section deleted]
- Section 959 — [Miscellaneous (Part 41).] [section deleted]
- Section 959A — Interpretation.
- Section 959B
— Supplemental interpretation provisions.
- Section 959C — Making of assessments: general rules.
- Section 959D — Record of assessments and generation of notices by electronic means.
- Section 959E — Notice of assessment by Revenue officer.
- Section 959F — Double assessment.
- Section 959G — Transmission to Collector-General of particulars of sums to be collected.
- Section 959H — Amended assessment and notice of amended assessment.
- Section 959I — Obligation to make a return.
- Section 959J — Requirements for returns for income tax and capital gains tax purposes.
- Section 959K — Requirements for returns for corporation tax purposes.
- Section 959L — Delivery of return by person acting under authority.
- Section 959M — Delivery of return by precedent partner.
- Section 959N — Exclusion from obligation to deliver a return.
- Section 959O — Failure to deliver a return.
- Section 959P — Expression of doubt.
- Section 959Q — Miscellaneous (Chapter 3).
- Section 959R — Inclusion of self assessment in return.
- Section 959S — Option for self assessment to be made by Revenue.
- Section 959T — Self assessment by person acting under authority.
- Section 959U — Self assessment by Revenue officer in relation to chargeable person.
- Section 959V — Amendment by chargeable person of return and of self assessment in return.
- Section 959W — Making of self assessment in accordance with return.
- Section 959X — Penalty for failure to make or amend self assessment.
- Section 959Y — Chargeable persons and other persons: assessment made or amended by Revenue officer.
- Section 959Z — Right of Revenue officer to make enquiries.
- Section 959AA — Chargeable persons: time limit on assessment made or amended by Revenue officer.
- Section 959AB — Persons other than chargeable persons: time limit on Revenue assessment and amended assessment.
- Section 959AC — Chargeable persons: Revenue assessment and amendment of assessments in absence of return, etc.
- Section 959AD — Chargeable persons and other persons: Revenue assessment and amendment of assessments where there is fraud or neglect.
- Section 959AE — Other Revenue assessments and miscellaneous matters.
- Section 959AF
— Appeals in relation to assessments
- Section 959AG — Chargeable persons: no appeal against self assessment.
- Section 959AH — Chargeable persons: requirement to submit return and pay tax.
- Section 959AI — Chargeable persons and other persons: no appeal against agreed amounts.
- Section 959AJ — Appeals against time limits for making enquiries and taking actions.
- Section 959AK — Appeals against amended assessments and provisions concerning preliminary matters
- Section 959AL — Persons other than chargeable persons: other rules.
- Section 959AM — Interpretation and miscellaneous (Chapter 7).
- Section 959AN — Obligation to pay preliminary tax.
- Section 959AO — Date for payment of income tax.
- Section 959AP — Payment of preliminary tax by direct debit.
- Section 959AQ — Date for payment of capital gains tax.
- Section 959AR — Date for payment of corporation tax: companies other than with relevant accounting periods.
- Section 959AS — Date for payment of corporation tax: companies with relevant accounting periods.
- Section 959AT — Date for payment of corporation tax: groups.
- Section 959AU — Date for payment of tax: amended assessments.
- Section 959AV — Date for payment of tax: determination of an appeal.
- Section 959AW
— Mutual agreement procedures.