| Links from Section 28 | ||
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| Act | Linked to | Context |
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2012/en/act/pub/0052/sec0029.html |
unresolved |
Subject to sections 29 and 31, every person who is a liable person shall be required to register as such with the Revenue Commissioners and for this purpose shall send to the Revenue Commissioners a statement in the form specified by the Revenue Commissioners of particulars relating to the person and the relevant residential property in relation to which the person is a liable person and those particulars may be entered in the register. |
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2012/en/act/pub/0052/sec0031.html |
unresolved |
Subject to sections 29 and 31, every person who is a liable person shall be required to register as such with the Revenue Commissioners and for this purpose shall send to the Revenue Commissioners a statement in the form specified by the Revenue Commissioners of particulars relating to the person and the relevant residential property in relation to which the person is a liable person and those particulars may be entered in the register. |
| Links to Section 28 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(a) notwithstanding anything in sections 28 and 29, may enter in the register such particulars in relation to a residential property and its associated liable persons as they consider appropriate, and |
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The requirement under section 28 for a liable person to register with the Revenue Commissioners shall be regarded as satisfied where the particulars referred to in that section are included in a return made by the person to them under this Act. |
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Where a change occurs in the particulars referred to in section 28, the liable person referred to in that section shall as soon as may be after the change occurs, notify the Revenue Commissioners of the revised particulars. |
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Notwithstanding section 28, where two or more persons are liable persons in relation to a relevant residential property, and the designated liable person (as that expression is to be read by virtue of Part 7) has registered under section 28, the other liable person or persons, as the case may be, shall not be obliged to comply with section 28. |
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Notwithstanding section 28, where two or more persons are liable persons in relation to a relevant residential property, and the designated liable person (as that expression is to be read by virtue of Part 7) has registered under section 28, the other liable person or persons, as the case may be, shall not be obliged to comply with section 28. |
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