No 31 of 2010, Section 105, Link Report

Links from Section 105
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0941.html	(b) This section shall not apply in relation to any refund of tax in respect of which interest is payable under or by virtue of ~~any provision of any other enactment~~ section 941 of the Taxes Consolidation Act 1997 as it applies for the purposes of value-added tax .
Taxes Consolidation Act, 1997	TCA97.html	(2) Where a mistaken assumption in the operation of the tax is made by the Revenue Commissioners and, as a result, a refundable amount is payable to a claimant, interest at the rate set out in subsection (4) or prescribed by order under subsection (7) shall, subject to ~~section 1006A(2A)~~ section 960H(4) of the Taxes Consolidation Act 1997, be payable by the Revenue Commissioners on that amount from—
Taxes Consolidation Act, 1997	TCA97.html	(3) Where, for any reason other than a mistaken assumption in the operation of the tax made by the Revenue Commissioners, a refundable amount is payable to a claimant but is not paid until after the expiry of 93 days from the day the Revenue Commissioners receive a valid claim for that amount, interest at the rate specified in subsection (4) or prescribed by order under subsection (7) shall, subject to ~~section 1006A(2A)~~ section 960H(4) of the Taxes Consolidation Act 1997, be payable by the Revenue Commissioners on that amount from the day on which that 93 days expires to the day on which the refundable amount is paid by the Revenue Commissioners to the claimant.
Taxes Consolidation Act, 1997	TCA97.html	(b) This section shall not apply in relation to any refund of tax in respect of which interest is payable under or by virtue of ~~any provision of any other enactment~~ section 941 of the Taxes Consolidation Act 1997 as it applies for the purposes of value-added tax .
Value-Added Tax Consolidation Act 2010	sec0099.html	“refundable amount” means an amount which a person is entitled to receive from the Revenue Commissioners in accordance with this Act or any order or regulations made under this Act and which is claimed within the period provided for in section 99(4), but such amount does not include interest payable under this section;
Value-Added Tax Consolidation Act 2010	sec0960H.html	(2) Where a mistaken assumption in the operation of the tax is made by the Revenue Commissioners and, as a result, a refundable amount is payable to a claimant, interest at the rate set out in subsection (4) or prescribed by order under subsection (7) shall, subject to ~~section 1006A(2A)~~ section 960H(4) of the Taxes Consolidation Act 1997, be payable by the Revenue Commissioners on that amount from—
Value-Added Tax Consolidation Act 2010	sec0960H.html	(3) Where, for any reason other than a mistaken assumption in the operation of the tax made by the Revenue Commissioners, a refundable amount is payable to a claimant but is not paid until after the expiry of 93 days from the day the Revenue Commissioners receive a valid claim for that amount, interest at the rate specified in subsection (4) or prescribed by order under subsection (7) shall, subject to ~~section 1006A(2A)~~ section 960H(4) of the Taxes Consolidation Act 1997, be payable by the Revenue Commissioners on that amount from the day on which that 93 days expires to the day on which the refundable amount is paid by the Revenue Commissioners to the claimant.
Links to Section 105 (from within TaxSource Total)
Act	Linked from	Context
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
Value-Added Tax Consolidation Act 2010	sec0100.html	(5) Where, in relation to any claim under subsection (1), the Revenue Commissioners have withheld an amount of the overpaid amount claimed under subsection (1) as it would result in the unjust enrichment of the claimant, the Commissioners shall, notwithstanding subsection (1), refund to the claimant that part of the withheld amount together with any interest payable in accordance with section 105 which the claimant has undertaken to repay to the persons to whom the cost of the overpaid amount was passed on if they are satisfied that the claimant has adequate arrangements in place to identify and repay those persons.
Value-Added Tax Consolidation Act 2010	sec0101.html	(13) (a) Subject to paragraph (b), where the Revenue Commissioners refund an amount due to an applicant but not within the time limits prescribed by subsection (9), they shall pay an amount of interest to the applicant calculated at the rate provided for in section 105(4) from the day following the last day of the period within which payment of the amount due is required to be made to the day on which the amount due is paid to the applicant.
Value-Added Tax Consolidation Act 2010	sec0120.html	(c) the conditions governing a person’s entitlement to interest in accordance with section 105.