Links from Section 58 | ||
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Act | Linked to | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
(1) (a) Any person who contravenes or fails to comply with any requirement or provision under section 46 shall be liable to a penalty of
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Capital Acquisitions Tax Consolidation Act, 2003 |
(1A) Where a person
deliberately or carelessly fails to comply with a requirement to deliver a return or additional return under
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Finance (No.2) Act 2008 |
(b) section 1077E (inserted by the Finance (No.2) Act 2008) of the Taxes Consolidation Act 1997 shall, with any necessary modifications, apply to a penalty under this Act as if the penalty were a penalty relating to income tax, corporation tax or capital gains tax, as the case may be. |
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(a) sections 987(4), 1062, 1063, 1064,
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Taxes Consolidation Act, 1997 |
(b) section 1077E (inserted by the Finance (No.2) Act 2008) of the Taxes Consolidation Act 1997 shall, with any necessary modifications, apply to a penalty under this Act as if the penalty were a penalty relating to income tax, corporation tax or capital gains tax, as the case may be. |
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Links to Section 58 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(b) Paragraph (a) shall not apply in relation to a transaction where a person has, in submitting any return, declaration, statement or account or making any claim which purports to obtain the benefit of that tax advantage, incurred a penalty under section 1077E(2) or 1077E(5), section 116(2) or 116(5) of the Value-Added Tax Consolidation Act 2010, section 134A of the Stamp Duties Consolidation Act 1999 or section 58 of the Capital Acquisitions Tax Consolidation Act 2003. |