No 31 of 1999, Section 123B, Link Report

Links from Section 123B
Act	Linked to	Context
Stamp Duty Consolidation Act, 1999	sec0123C.html	(5) The duty charged by subsection (4) on a statement delivered by a promoter pursuant to subsection (2) , less any preliminary duty charged on a statement required to be delivered in accordance with section 123C in respect of the same chargeable period, shall be paid by the promoter on delivery of the statement.
Stamp Duty Consolidation Act, 1999	sec0124.html	(10) An account, charge card, company charge card or supplementary card within the meaning, in each case, assigned to it by section 124 and which attracts the payment of the stamp duty payable by virtue of that section shall not attract the payment of the stamp duty payable by virtue of this section.
Stamp Duty Consolidation Act, 1999	sec0159D.html	(7) In the case of failure by a promoter to pay any duty required to be paid in accordance with this section, the promoter shall be liable to pay, ~~by means of a penalty~~, in addition to the duty, interest on that duty, calculated in accordance with section 159D, for the period commencing on the date the duty was so required to be paid and ending on the date the duty was paid and also, by means of a ~~further penalty~~ penalty, a sum of €380 for each day in that period ~~and each penalty shall be recoverable in the same manner as if the penalty were part of the duty~~.
Links to Section 123B (from within TaxSource Total)
Act	Linked from	Context
Stamp Duty Consolidation Act, 1999	sec0123C.html	“accountable person” means a bank or building society within the meaning of section 123B;
Stamp Duty Consolidation Act, 1999	sec0123C.html	“base period”, in relation to a due date, means the year ending immediately before the due date in respect of which a statement is required to be delivered to the Commissioners under section 123B;
Stamp Duty Consolidation Act, 1999	sec0123C.html	“chargeable period”, in relation to a due date, means the year ending immediately after the due date in respect of which a statement is required to be delivered to the Commissioners under section 123B;
Stamp Duty Consolidation Act, 1999	sec0123C.html	“specified statement” means a statement within the meaning of section 123B.
Stamp Duty Consolidation Act, 1999	sec0126B.html	(a) a bank or building society within the meaning of section 123, 123A or 123B,
Stamp Duty Consolidation Act, 1999	sec0126B.html	“specified section” means section 123, 123A, 123B, 123C, 124, 124A, ~~124B or 125~~ 124B, ~~125~~ 125, ~~125A~~ or 125B 125A, 125B or 126AA.