| Links from Section 111 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) subject to paragraph (b), a person aggrieved by an assessment made on that person under subsection (1) may appeal the assessment 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 of assessment; |
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Value-Added Tax Consolidation Act 2010 |
(b) the total amount of tax refunded to the person in accordance with section 99(1) was greater than the amount (if any) properly refundable to that person; |
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Value-Added Tax Consolidation Act 2010 |
(c) an amount of tax is payable by the person and a refund under section 99(1) has been made
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Value-Added Tax Consolidation Act 2010 |
(II) the total amount of tax (including a nil amount) which in accordance with section 99(1) should have been refunded, or |
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Value-Added Tax Consolidation Act 2010 |
(III) the total amount of tax (including a nil amount) which in accordance with the order under section 103 should have been refunded, |
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Value-Added Tax Consolidation Act 2010 |
(d) the total amount of tax refunded to the person in accordance with an order under section 103 was greater than the amount (if any) properly refundable to that person, |
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Value-Added Tax Consolidation Act 2010 |
(a) the total amount of tax payable by the person , including tax (if any) payable in accordance with section 108C(3), was greater than the total amount of tax (if any) paid by that person; |
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Value-Added Tax Consolidation Act 2010 |
(I) the total amount of tax , including tax (if any) payable in accordance with section 108C(3), which in his or her opinion should have been paid, |
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Value-Added Tax Consolidation Act 2010 |
(i) may, in accordance with regulations but subject to section 113, make an assessment in one sum of— |
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| Links to Section 111 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(f) in section 111— |
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Value-Added Tax Consolidation Act 2010 |
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— |
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Value-Added Tax Consolidation Act 2010 |
(b) in the case of an assessment made under section 111, to have been made by such inspector or such authorised officer, as the case may be, to the best of such inspector’s or such authorised officer’s opinion. |
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Value-Added Tax Consolidation Act 2010 |
(1) An estimation or assessment of tax under section 110 or 111 may be made at any time not later than 4 years— |
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Value-Added Tax Consolidation Act 2010 |
(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. |
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Value-Added Tax Consolidation Act 2010 |
(b) to tax recoverable by virtue of a notice under section 111 (whether a notice of appeal under that section is received or not) as if the tax were tax which the person was liable to pay for the taxable period or, as the case may be, the later or latest taxable period included in the period comprised in the notice. |
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Value-Added Tax Consolidation Act 2010 |
(2) Subsection (1) shall apply to tax recoverable by virtue of a notice under section 111 (whether a notice of appeal under that section is received or not) as if the tax were tax which the person was liable to pay for the taxable period or, as the case may be, the later or latest taxable period included in the period comprised in the notice. |
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