No 31 of 2010, Section 110, Link Report

Links from Section 110
Act	Linked to	Context
Taxes Consolidation Act, 1997	TCA97.html	(a) a person who considers that he or she is not an accountable person 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, for a determination on whether he or she is an accountable person;
Value-Added Tax Consolidation Act 2010	sec0076.html	(1) (a) Subject to paragraph (b), where within the time prescribed by section 76 or 77, as may be appropriate, an accountable person fails to furnish in accordance with the relevant regulations a return of the tax payable by that person in respect of any period, then, without prejudice to any other action which may be taken, the Revenue Commissioners may, in accordance with regulations, but subject to section 113, estimate the amount of tax payable by him or her in respect of that period and serve notice on him or her of the amount estimated.
Value-Added Tax Consolidation Act 2010	sec0077.html	(1) (a) Subject to paragraph (b), where within the time prescribed by section 76 or 77, as may be appropriate, an accountable person fails to furnish in accordance with the relevant regulations a return of the tax payable by that person in respect of any period, then, without prejudice to any other action which may be taken, the Revenue Commissioners may, in accordance with regulations, but subject to section 113, estimate the amount of tax payable by him or her in respect of that period and serve notice on him or her of the amount estimated.
Value-Added Tax Consolidation Act 2010	sec0113.html	(1) (a) Subject to paragraph (b), where within the time prescribed by section 76 or 77, as may be appropriate, an accountable person fails to furnish in accordance with the relevant regulations a return of the tax payable by that person in respect of any period, then, without prejudice to any other action which may be taken, the Revenue Commissioners may, in accordance with regulations, but subject to section 113, estimate the amount of tax payable by him or her in respect of that period and serve notice on him or her of the amount estimated.
Links to Section 110 (from within TaxSource Total)
Act	Linked from	Context
	sched2.html	(e) by substituting the following for paragraph (a) of section 110(2):
Taxes Consolidation Act, 1997	sec0960A.html	“assessment” means any assessment to tax made under any provision of the Acts, including any amended assessment, additional assessment, correcting assessment and any estimate made ~~under section 990 or~~ under Regulation 13 or 14 of the RCT Regulations and any estimate made under section 110 of the Value-Added Tax Consolidation Act 2010;
Value-Added Tax Consolidation Act 2010	sched7.html	under section 110 of the Value-Added Tax Consolidation Act 2010
Value-Added Tax Consolidation Act 2010	sched7.html	section 110 of the Value-Added Tax Consolidation Act 2010
Value-Added Tax Consolidation Act 2010	sec0112.html	For the purposes of this Act and regulations, where an officer of the Revenue Commissioners nominated in accordance with regulations for the purposes of section 110 or an inspector of taxes or an officer of the Revenue Commissioners authorised for the purposes of section 111, or any other officer of the Revenue Commissioners acting with the knowledge of such nominated officer or such inspector or such authorised officer causes to issue, manually or by any electronic, photographic or other process, a notice of estimation or assessment of tax bearing the name of such nominated officer or such inspector or such authorised officer, that estimate or assessment to which the notice of estimation or assessment of tax relates shall be deemed—
Value-Added Tax Consolidation Act 2010	sec0112.html	(a) in the case of an estimate made under section 110, to have been made by such nominated officer, and
Value-Added Tax Consolidation Act 2010	sec0113.html	(1) An estimation or assessment of tax under section 110 or 111 may be made at any time not later than 4 years—
Value-Added Tax Consolidation Act 2010	sec0113.html	(3) (a) Where a person dies, an estimation or assessment of tax under section 110 or 111, as the case may be, may be made on the person’s personal representative for any period for which such an estimation or assessment could have been made on him or her immediately before his or her death, or could be made on him or her if he or she were living, in respect of tax which became due by the person before his or her death, and the amount of tax recoverable under any such estimation or assessment shall be a debt due from and payable out of the estate of the person.
Value-Added Tax Consolidation Act 2010	sec0114.html	(a) to tax recoverable by virtue of a notice under section 110 as if the tax were tax which the person was liable to pay for the respective taxable period or periods comprised in the notice, and