Link Report

This report lists all the outbound links from Section 109 under the heading Links from Section 109.

Sections and schedules within TaxSource Total linking to Section 109 are listed under Links to Section 109 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 109
Act Linked to Context

Taxes Consolidation Act, 1997

TCA97.html

(2) Where a notice is served on a person in accordance with subsection (1), the person may, on giving notice to the Revenue Commissioners within the period of 21 days from the date of the service of the notice, appeal the requirement of giving any security under subsection (1) to the Appeal Commissioners. may appeal to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice referred to in subsection (1), the requirement to give security under that subsection.

Links to Section 109 (from within TaxSource Total)
Act Linked from Context

sched2.html

(d) in section 109(2) by substituting “may appeal to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice referred to in subsection (1), the requirement to give security under that subsection.” for ”may, on giving notice to the Revenue Commissioners within the period of 21 days from the date of the service of the notice, appeal the requirement of giving any security under subsection (1) to the Appeal Commissioners.”,

Value-Added Tax Consolidation Act 2010

sec0115.html

(7) A person who supplies taxable goods or services in contravention of the requirement of security specified in section 109 shall be liable to a penalty of €4,000 in respect of each such supply.