No 31 of 1999, Section 123C, Link Report

Links from Section 123C
Act	Linked to	Context
Stamp Duty Consolidation Act, 1999	sec0123B.html	“accountable person” means a bank or building society within the meaning of section 123B;
Stamp Duty Consolidation Act, 1999	sec0123B.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	sec0123B.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	sec0123B.html	“specified statement” means a statement within the meaning of section 123B.
Stamp Duty Consolidation Act, 1999	sec0159D.html	on or before the due date in respect of the year concerned, the person shall, from the due date concerned until the day on which the stamp duty is paid, be liable to pay, ~~by way of penalty~~, in addition to the stamp duty, interest on the stamp duty, calculated in accordance with section 159D and also from 15 December of the year in which the statement is to be delivered in accordance with subsection (3), by way of a further penalty, a sum of €380 for each day the duty remains unpaid ~~and each penalty shall be recoverable in the same manner as if the penalty were part of the duty~~.
Links to Section 123C (from within TaxSource Total)
Act	Linked from	Context
Stamp Duty Consolidation Act, 1999	sec0123B.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	sec0126B.html	(b) an accountable person within the meaning of section 123C (inserted by the Finance Act 2008) or 124A (inserted by the Finance Act 2008),
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.