| Links from Section 113 | ||
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| Act | Linked to | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(i) after the year in which the deceased person died, lodges a corrective affidavit for the purposes of the assessment of estate duty, or delivers an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003, or |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(ii) is liable to deliver an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003, has been so notified by the Revenue Commissioners and did not deliver such additional affidavit in the year in which the deceased person died, |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(i) after the year in which the deceased person died, lodges a corrective affidavit for the purposes of the assessment of estate duty, or delivers an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003, or |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(ii) is liable to deliver an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003, has been so notified by the Revenue Commissioners and did not deliver such additional affidavit in the year in which the deceased person died, |
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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 |
(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 |
(4) Subject to section 116(10), proceedings for the recovery of any penalty under this Act may be commenced at any time within 6 years next after the date on which it was incurred. |
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| Links to Section 113 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Value-Added Tax Consolidation Act 2010 |
(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. |
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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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Value-Added Tax Consolidation Act 2010 |
(10) Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings or applications for the recovery of any penalty under this section shall not be out of time by reason that they are commenced after the time allowed by section 113. |
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