No 1 of 2003, Section 57, Link Report

Links from Section 57
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0015.html	(b) the valuation date or the date of the payment of the tax concerned (where the tax has been paid within 4 months of the valuation date) in respect of inheritances to which sections 15(1) and 20(1) apply.
Capital Acquisitions Tax Consolidation Act, 2003	sec0018.html	(4) Subsection (3) shall not apply to a claim for repayment of tax arising by virtue of section 18(3), Article VI of the First Schedule to the Finance Act 1950, or Article 9 of the Schedule to the Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order 1978 (S.I. No. 279 of 1978).
Capital Acquisitions Tax Consolidation Act, 2003	sec0020.html	(b) the valuation date or the date of the payment of the tax concerned (where the tax has been paid within 4 months of the valuation date) in respect of inheritances to which sections 15(1) and 20(1) apply.
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(a) 31 October in the year in which that tax was due to be paid in accordance with section 46(2A), or
Finance Act 2003	index.html	(5) Subsection (3) shall not apply to a claim for repayment of tax arising on or before the date of the passing of the Finance Act 2003, where a valid claim is made on or before 31 December 2004.
Finance Act, 1950	index.html	(4) Subsection (3) shall not apply to a claim for repayment of tax arising by virtue of section 18(3), Article VI of the First Schedule to the Finance Act 1950, or Article 9 of the Schedule to the Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order 1978 (S.I. No. 279 of 1978).
S.I. No. 279 of 1978	0279.html	(4) Subsection (3) shall not apply to a claim for repayment of tax arising by virtue of section 18(3), Article VI of the First Schedule to the Finance Act 1950, or Article 9 of the Schedule to the Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order 1978 (S.I. No. 279 of 1978).
Taxes Consolidation Act, 1997	sec0941.html	(9) Except as provided for by this Act or by section 941 of the Taxes Consolidation Act 1997 as it applies for the purposes of capital acquisitions tax, the Commissioners shall not repay an amount of tax paid to them or pay interest in respect of an amount of tax paid to them.
Taxes Consolidation Act, 1997	sec0960H.html	(6) Subject to the provisions of this section, where a person is entitled to a repayment, the amount of the repayment shall, subject to a valid claim in respect of the repayment being made to the Commissioners and subject to ~~section 1006A(2A)~~ section 960H(4) of the Taxes Consolidation Act 1997, carry simple interest at the rate of 0.011 per cent, or such other rate (if any) prescribed by the Minister for Finance by order under subsection (11), for each day or part of a day for the period commencing on the relevant date and ending on the date upon which the repayment is made.
Taxes Consolidation Act, 1997	TCA97.html	(6) Subject to the provisions of this section, where a person is entitled to a repayment, the amount of the repayment shall, subject to a valid claim in respect of the repayment being made to the Commissioners and subject to ~~section 1006A(2A)~~ section 960H(4) of the Taxes Consolidation Act 1997, carry simple interest at the rate of 0.011 per cent, or such other rate (if any) prescribed by the Minister for Finance by order under subsection (11), for each day or part of a day for the period commencing on the relevant date and ending on the date upon which the repayment is made.
Taxes Consolidation Act, 1997	TCA97.html	(9) Except as provided for by this Act or by section 941 of the Taxes Consolidation Act 1997 as it applies for the purposes of capital acquisitions tax, the Commissioners shall not repay an amount of tax paid to them or pay interest in respect of an amount of tax paid to them.
Links to Section 57 (from within TaxSource Total)
Act	Linked from	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0028.html	(5A) Notwithstanding section 57(3), relief shall be given under subsection (5)(a) on a claim which shall be made within 4 years after the liability referred to in that paragraph has been paid.
Capital Acquisitions Tax Consolidation Act, 2003	sec0029.html	(1A) Notwithstanding section 57(3), relief shall be given under subsection (1) on a claim which shall be made within 4 years after the entitlement referred to in that subsection ceases.
Capital Acquisitions Tax Consolidation Act, 2003	sec0054.html	(5) In any case where the interest taken by a donee or a successor is an interest limited to cease on that person’s death, and that person’s death occurs before all the instalments of the tax in respect of the taxable gift or taxable inheritance would have fallen due if such tax were being paid by instalments, any instalment of such tax which would not have fallen due prior to the date of the death of that donee or successor shall cease to be payable, and the payment, if made, of any such last-mentioned instalment is treated as an over-payment of tax for the purposes of section 57.
Taxes Consolidation Act, 1997	sec0817S.html	(a) the amount overpaid shall be repaid with interest in accordance with section 865A, section 159B of the Stamp Duties Consolidation Act 1999, section 105 of the Value-Added Tax Consolidation Act 2010 or section 57(6) of the Capital Acquisitions Tax Consolidation Act 2003, as if a valid claim to repayment was made on a day that is 93 days before the date payment was received by the Revenue Commissioners on foot of the payment notice, but no such repayment shall be made until such time as an assessment has become final and conclusive, and
Taxes Consolidation Act, 1997	sec0817S.html	(b)section 865(4), section 159A of the Stamp Duties Consolidation Act 1999, section 99(4) of the Value-Added Tax Consolidation Act 2010 or section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 shall not apply in relation to any repayment to be made.