No 31 of 2010, Section 114, Link Report

Links from Section 114
Act	Linked to	Context
Value-Added Tax Consolidation Act 2010	sec0076.html	(1) Where any amount of tax becomes payable under section 76 or 77 section 76, 77, 91C(4) or 91E(4) and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became payable and at a rate of 0.0274 per cent for each day or part of a day during which the amount remains unpaid.
Value-Added Tax Consolidation Act 2010	sec0076.html	(ii) the person had submitted a return in accordance with section 76(1) for each taxable period comprising the accounting period, and
Value-Added Tax Consolidation Act 2010	sec0077.html	(1) Where any amount of tax becomes payable under section 76 or 77 section 76, 77, 91C(4) or 91E(4) and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became payable and at a rate of 0.0274 per cent for each day or part of a day during which the amount remains unpaid.
Value-Added Tax Consolidation Act 2010	sec0077.html	(3) (a) Subject to paragraph (b), where the amount of the balance of tax remaining to be paid in accordance with section 77(2)(b) and (c) by an authorised person referred to in section 77(5) (in this subsection referred to as the “balance”) represents more than 20 per cent of the tax which the authorised person became accountable for in respect of his or her accounting period, then, for the purposes of this subsection, that balance shall be deemed to be payable on a day (in this subsection referred to as the “accrual day”) which is 6 months prior to the final day for the furnishing of a return in accordance with section 77(2)(b) and simple interest in accordance with this section shall apply from that accrual day.
Value-Added Tax Consolidation Act 2010	sec0077.html	(3) (a) Subject to paragraph (b), where the amount of the balance of tax remaining to be paid in accordance with section 77(2)(b) and (c) by an authorised person referred to in section 77(5) (in this subsection referred to as the “balance”) represents more than 20 per cent of the tax which the authorised person became accountable for in respect of his or her accounting period, then, for the purposes of this subsection, that balance shall be deemed to be payable on a day (in this subsection referred to as the “accrual day”) which is 6 months prior to the final day for the furnishing of a return in accordance with section 77(2)(b) and simple interest in accordance with this section shall apply from that accrual day.
Value-Added Tax Consolidation Act 2010	sec0077.html	(3) (a) Subject to paragraph (b), where the amount of the balance of tax remaining to be paid in accordance with section 77(2)(b) and (c) by an authorised person referred to in section 77(5) (in this subsection referred to as the “balance”) represents more than 20 per cent of the tax which the authorised person became accountable for in respect of his or her accounting period, then, for the purposes of this subsection, that balance shall be deemed to be payable on a day (in this subsection referred to as the “accrual day”) which is 6 months prior to the final day for the furnishing of a return in accordance with section 77(2)(b) and simple interest in accordance with this section shall apply from that accrual day.
Value-Added Tax Consolidation Act 2010	sec0091C.html	(1) Where any amount of tax becomes payable under section 76 or 77 section 76, 77, 91C(4) or 91E(4) and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became payable and at a rate of 0.0274 per cent for each day or part of a day during which the amount remains unpaid.
Value-Added Tax Consolidation Act 2010	sec0091E.html	(1) Where any amount of tax becomes payable under section 76 or 77 section 76, 77, 91C(4) or 91E(4) and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became payable and at a rate of 0.0274 per cent for each day or part of a day during which the amount remains unpaid.
Value-Added Tax Consolidation Act 2010	sec0099.html	(a) no amount of tax was properly refundable to that person under section 99(1), or
Value-Added Tax Consolidation Act 2010	sec0099.html	(b) the amount of tax refunded is greater than the amount properly refundable to that person under section 99(1),
Value-Added Tax Consolidation Act 2010	sec0099.html	then simple interest shall be paid by that person on any amount of tax refunded to that person which was not properly refundable to that person under section 99(1), from the date the refund was made, at the rate of 0.0274 per cent for each day or part of a day during which the person does not correctly account for any such amount refunded which was not properly refundable.
Value-Added Tax Consolidation Act 2010	sec0110.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
Value-Added Tax Consolidation Act 2010	sec0111.html	(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.
Links to Section 114 (from within TaxSource Total)
Act	Linked from	Context
	sched2.html	(3) Interest shall not be chargeable in accordance with section 114 from the date on which an assessment is made where—
	sec0034.html	(v)section 114 of the Value-Added Tax Consolidation Act 2010, or
Taxes Consolidation Act, 1997	sec1089.html	(b) section 114 of the Value-Added Tax Consolidation Act 2010, or
Taxes Consolidation Act, 1997	sec0960O.html	(3) (a) Any value-added tax, including interest payable on that value-added tax in accordance with section 114 of the Act of 2010, for which a company is liable for taxable periods (within the meaning of that Act) which ended within the period of 12 months next before the relevant date are to be included among the debts which under ~~section 285 of the Act of 1963~~ section 621 of the Act of 2014 are to be paid in priority to all other debts in the winding up of the company.
Taxes Consolidation Act, 1997	sec0960P.html	(a) any value-added tax, including interest payable on value-added tax in accordance with section 114 of the Act of 2010, for which a person is liable for taxable periods (within the meaning of that Act) which have ended within the relevant period,
Value-Added Tax Consolidation Act 2010	sched7.html	in accordance with section 114 of the Act of 2010
Value-Added Tax Consolidation Act 2010	sched7.html	in accordance with section 114 of the Act of 2010
Value-Added Tax Consolidation Act 2010	sched7.html	section 114 of the Value-Added Tax Consolidation Act 2010
Value-Added Tax Consolidation Act 2010	sec0101.html	(b) Any such interest is to be calculated at the rate provided for in section 114(2) from the date on which the refund was made to the day on which the applicant repays to the Revenue Commissioners the amount incorrectly obtained as a refund.
Value-Added Tax Consolidation Act 2010	sec0081.html	(4) Subject to subsection (5), where a return and a letter of expression of doubt relating to a transaction are furnished by an accountable person to the Revenue Commissioners in accordance with this section, section 114 shall not apply to any additional liability arising from a notification to that person by the Revenue Commissioners of the correct application of the law to that transaction, on condition that such additional liability is accounted for and remitted to the Collector-General by the accountable person as if it were tax due for the taxable period in which the notification is issued.
Value-Added Tax Consolidation Act 2010	sec0081.html	(6) Where the Revenue Commissioners do not accept an expression of doubt as genuine, they shall notify the accountable person accordingly, and the accountable person shall account for any tax, which was not correctly accounted for in the return referred to in subsection (2), as tax due for the taxable period in which the transaction occurred, and section 114 shall apply accordingly.
Value-Added Tax Consolidation Act 2010	sec0099.html	(1) Subject to subsections (2) and (3), where in relation to a return lodged under Chapter 3 of Part 9 or a claim made in accordance with regulations, it is shown to the satisfaction of the Revenue Commissioners that, as respects any taxable period, the amount of tax (if any) actually paid to the Collector-General in accordance with Chapter 3 of Part 9 together with the amount of tax (if any) which qualified for deduction under Chapter 1 of Part 8 exceeds the tax (if any) which would properly be payable if no deduction were made under Chapter 1 of Part 8, the Commissioners shall refund the amount of the excess less any sums previously refunded under this subsection or repaid under Chapter 1 of Part 8 and may include in the amount refunded any interest which has been paid under section 114.