Link Report

This report lists all the outbound links from Section 34 under the heading Links from Section 34.

Sections and schedules within TaxSource Total linking to Section 34 are listed under Links to Section 34 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 34
Act Linked to Context

2012/en/act/pub/0052/sec0033.html

unresolved

(1) Where a person has been required by notice by the Revenue Commissioners under section 33(1) to prepare and deliver a return and the person does not consider himself or herself to be a liable person, the person shall notify the Revenue Commissioners accordingly and the notification—

2012/en/act/pub/0052/sec0033.html

unresolved

(b) shall be made within 30 days after the date of the notice referred to in section 33(1),

2012/en/act/pub/0052/sec0033.html

unresolved

(e) shall include any relevant information in the knowledge or possession of the person who has received the notice referred to in section 33 which relates to the person who is, or who may be, the liable person in relation to the relevant residential property in respect of which the notice was given.

2012/en/act/pub/0052/sec0033.html

unresolved

(a) make a determination on whether the person is a liable person in relation to the relevant residential property in respect of which the notice referred to in section 33(1) was given, and

Links to Section 34 (from within TaxSource Total)
Act Linked from Context

sched2.html

(c) in section 34—

sec0051.html

Where, following a notification, in accordance with section 34, by a person who does not consider that he or she is a liable person, either the Revenue Commissioners or the Appeal Commissioners determine that the person is not a liable person, the Revenue estimate in relation to that person shall be discharged.

sec0060.html

Where a person who has been given a notice of assessment considers that he or she is not a liable person, that person shall be treated as if he or she had been required by notice by the Revenue Commissioners under section 33(1) to prepare and deliver a return and section 34(3) and the other provisions of Part 7 shall apply accordingly as if the date referred to in section 34(3) were the date of the notice of assessment.

sec0060.html

Where a person who has been given a notice of assessment considers that he or she is not a liable person, that person shall be treated as if he or she had been required by notice by the Revenue Commissioners under section 33(1) to prepare and deliver a return and section 34(3) and the other provisions of Part 7 shall apply accordingly as if the date referred to in section 34(3) were the date of the notice of assessment.