Taxes Consolidation Act, 1997 (Number 39 of 1997)
This section has been repealed.
Repealed by F(No.2)A08 sched4(part1). Applies as respects any tax that becomes due and payable on or after 1 March 2009.
[11]>
[1]>
1006AOffset between taxes.
(1) In this section—
“Acts” means—
(a) the Tax Acts,
[9]>
(aa) Part 18A,
<[9]
(b) the Capital Gains Tax Acts,
(c) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,
(d) the statutes relating to the duties of excise and to the management of those duties,
(e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
(f) the Stamp Duties Consolidation Act, 1999,
(g) Part VI of the Finance Act, 1983, and the enactments amending or extending that Part,
(h) Chapter IV of Part II of the Finance Act, 1992,
[10]>
(i) Part 18B,
<[10]
and any instrument made thereunder;
[4]>
“claim” means a claim that gives rise to a repayment of tax under any of the Acts and includes part of such a claim;
<[4]
[4]>
“claim” means a claim that gives rise to either or both a repayment of tax and a payment of interest payable in respect of such a repayment under any of the Acts and includes part of such a claim;
<[4]
[5]>
“liability” means any tax, duty, levy or other charge due or estimated to be due under the Acts for a taxable period, income tax month, income tax year, chargeable period or chargeable event, [2]>as appropriate<[2][2]>and includes any interest due under the Acts in relation to such tax, duty, levy or other charge<[2];
<[5]
[5]>
“liability” means any tax due or estimated to be due under the Acts for any period or in respect of any event, as may be appropriate in the circumstances, and includes any interest due under the Acts in respect of that tax;
<[5]
“overpayment” means a payment or remittance under the Acts (including part of such a payment or remittance) which is in excess of the amount of the liability against which it is [6]>credited.<[6][6]>credited;<[6]
[7]>
“tax means any tax, duty, levy or other charge under any of the Acts.
<[7]
[3]>
(2) Notwithstanding any other provision of the Acts, where the Revenue Commissioners are satisfied that a person has not complied with all the obligations imposed on the person by the Acts, in relation to—
(a) the payment of a liability required to be paid, and
(b) the delivery of returns required to be made,
they may instead of making a repayment to the person in respect of any claim or over-payment made by the person set the amount of the claim or overpayment against any liability due under the Acts.
<[3]
[3]>
(2) Notwithstanding any other provision of the Acts, where the Revenue Commissioners are satisfied that a person has not complied with the obligations imposed on the person by the Acts, in relation to either or both—
(a) the payment of a liability required to be paid, and
(b) the delivery of returns required to be made,
they may, in a case where a repayment is due to the person in respect of a claim or overpayment—
(i) where paragraph (a) applies, or where paragraphs (a) and (b) apply, instead of making the repayment set the amount of the claim or overpayment against any liability due under the Acts, and
(ii) where paragraph (b) only applies, withhold making the repayment until such time as the returns required to be delivered have been delivered.
(2A) Where the Revenue Commissioners have set or withheld a repayment by virtue of subsection (2), they shall give notice in writing to that effect to the person concerned and, where subsection (2)(ii) applies, interest shall not be payable under any provision of the Acts from the date of such notice in respect of any repayment so withheld.
<[3]
(3) The Revenue Commissioners shall make regulations for the purpose of giving effect to this section and, without prejudice to the generality of the foregoing, such regulations shall provide for the order of priority of liabilities due under the Acts against which any claim or overpayment is to be set in accordance with subsection (2).
(4) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
[8]>
(5) Any act to be performed or function to be discharged (other than the making of regulations) by the Revenue Commissioners which is authorised by this section may be performed or discharged by any of their officers acting under their authority.
<[8]
<[1]
<[11]
[9]
Inserted by F(No.2)A08 s2(d). This section is deemed to have come into force and takes effect as on and from 1 January 2009.
[10]
Inserted by F(No.2)A08 s3(1)(d). This section is deemed to have come into force and takes effect as on and from 1 January 2009.
[11]
Repealed by F(No.2)A08 sched4(part1). Applies as respects any tax that becomes due and payable on or after 1 March 2009.