Link Report

“non-Government deposits of Irish residents”, in relation to a company, means the amount specified as non-Government deposits of Irish residents in a return made by the company before 4 December 2002 to the Central Bank of Ireland in accordance with section 18 of the Central Bank Act 1971 (as amended by section 37 of the Central Bank Act 1989 and section 8 of the Central Bank Act 1998);

“non-Government deposits of Irish residents”, in relation to a company, means the amount specified as non-Government deposits of Irish residents in a return made by the company before 4 December 2002 to the Central Bank of Ireland in accordance with section 18 of the Central Bank Act 1971 (as amended by section 37 of the Central Bank Act 1989 and section 8 of the Central Bank Act 1998);

“non-Government deposits of Irish residents”, in relation to a company, means the amount specified as non-Government deposits of Irish residents in a return made by the company before 4 December 2002 to the Central Bank of Ireland in accordance with section 18 of the Central Bank Act 1971 (as amended by section 37 of the Central Bank Act 1989 and section 8 of the Central Bank Act 1998);

“non-Government deposits of Irish residents”, in relation to a company, means the amount specified as non-Government deposits of Irish residents in a return made by the company before 4 December 2002 to the Central Bank of Ireland in accordance with section 18 of the Central Bank Act 1971 (as amended by section 37 of the Central Bank Act 1989 and section 8 of the Central Bank Act 1998);

“non-Government deposits of Irish residents”, in relation to a company, means the amount specified as non-Government deposits of Irish residents in a return made by the company before 4 December 2002 to the Central Bank of Ireland in accordance with section 18 of the Central Bank Act 1971 (as amended by section 37 of the Central Bank Act 1989 and section 8 of the Central Bank Act 1998);

“non-Government deposits of Irish residents”, in relation to a company, means the amount specified as non-Government deposits of Irish residents in a return made by the company before 4 December 2002 to the Central Bank of Ireland in accordance with section 18 of the Central Bank Act 1971 (as amended by section 37 of the Central Bank Act 1989 and section 8 of the Central Bank Act 1998);

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 at the rate of 0.0322 per cent per day or part of a day interest on the stamp duty, calculated in accordance with section 159D and also from 20 October of the year in which the statement is to be delivered in accordance with subsection (2), by way of penalty, a sum equal to 1 per cent of the stamp duty for each day the stamp duty remains unpaid and each penalty shall be recoverable in the same manner as if the penalty were part of the stamp duty.

“company” has the same meaning as in section 4 of the Taxes Consolidation Act 1997;

(i) 2 companies shall be deemed to be members of a group if one company is a 51 per cent subsidiary (within the meaning of section 9 of the Taxes Consolidation Act 1997) of the other company or both companies are 51 per cent subsidiaries of a third company, and

“appropriate tax” has the meaning assigned to it by section 256 of the Taxes Consolidation Act 1997;

(i) appropriate tax under section 258(3), or

(ii) an amount on account of appropriate tax under section 258(4) or 259(4),

(i) appropriate tax paid by the person in the year 2001 under section 258(3) of the Taxes Consolidation Act 1997, and

(ii) the amount paid by the person in the year 2001 on account of appropriate tax under section 258(4) or 259(4) of that Act,

B is the aggregate of any amounts of appropriate tax, or any amounts on account of appropriate tax, paid by the person after the year 2001 which, in accordance with section 258 or 259 of that Act, should have been paid by the person in the year 2001, and

(ii) were agreed by the person and an officer of the Commissioners at or before the time of payment as being tax which, in accordance with the said section 258, should have been paid before the year 2001;

(a) a relevant person ceased to carry on a business in the course of which the person was obliged to pay any amount under section 258 or 259 of the Taxes Consolidation Act 1997, and

(ii) an amount on account of appropriate tax under section 258(4) or 259(4),

(ii) the amount paid by the person in the year 2001 on account of appropriate tax under section 258(4) or 259(4) of that Act,

B is the aggregate of any amounts of appropriate tax, or any amounts on account of appropriate tax, paid by the person after the year 2001 which, in accordance with section 258 or 259 of that Act, should have been paid by the person in the year 2001, and

(a) a relevant person ceased to carry on a business in the course of which the person was obliged to pay any amount under section 258 or 259 of the Taxes Consolidation Act 1997, and

“appropriate tax” has the meaning assigned to it by section 256 of the Taxes Consolidation Act 1997;

“company” has the same meaning as in section 4 of the Taxes Consolidation Act 1997;

of the Taxes Consolidation Act 1997 in the year 2001;

(i) appropriate tax paid by the person in the year 2001 under section 258(3) of the Taxes Consolidation Act 1997, and

(i) 2 companies shall be deemed to be members of a group if one company is a 51 per cent subsidiary (within the meaning of section 9 of the Taxes Consolidation Act 1997) of the other company or both companies are 51 per cent subsidiaries of a third company, and

(a) a relevant person ceased to carry on a business in the course of which the person was obliged to pay any amount under section 258 or 259 of the Taxes Consolidation Act 1997, and