Links from Section 31 | ||
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Act | Linked to | Context |
2012/en/act/pub/0052/sec0028.html |
unresolved |
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. |
2012/en/act/pub/0052/sec0028.html |
unresolved |
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. |
Links to Section 31 (from within TaxSource Total) | ||
Act | Linked from | Context |
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. |