| Links from Section 84 | ||
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| Act | Linked to | Context |
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2012/en/act/pub/0052/sec0085.html |
unresolved |
(1) Where a liable person is in receipt of net scheme payments and section 85 or 88 applies, the Revenue Commissioners may direct the Minister to deduct local property tax payable by a liable person from the net scheme payments payable to the liable person by the Minister. |
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2012/en/act/pub/0052/sec0088.html |
unresolved |
(1) Where a liable person is in receipt of net scheme payments and section 85 or 88 applies, the Revenue Commissioners may direct the Minister to deduct local property tax payable by a liable person from the net scheme payments payable to the liable person by the Minister. |
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2012/en/act/pub/0052/sec0091.html |
unresolved |
(4) Any obligation on the Revenue Commissioners to maintain secrecy or any other restriction on the disclosure of information by the Revenue Commissioners shall not apply in relation to a direction given under this section or under section 91. |
| Links to Section 84 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(2) Notwithstanding subsection (1), the Collector-General shall not be obliged to demand payment of local property tax in accordance with section 960E(2) of the Act of 1997 (as applied by subsection (1)) where the Revenue Commissioners give a direction or a revised direction, as the case may be, under section 65, 70, 84, 91, 102 or 109. |
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(3) The Revenue Commissioners may give a direction under section 65, 84, or 102, as the case may be, after local property tax is due but before it is payable in respect of a particular liability date. |
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(1) Subject to subsection (2), where a liable person elects in a return for a specified scheme in respect of which the Minister may deduct local property tax, a direction given by the Revenue Commissioners under section 84 shall be in respect of that scheme. |
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The total local property tax that the Revenue Commissioners may direct the Minister to deduct from a liable person’s net scheme payments in accordance with section 84 shall be determined in accordance with section 69 but as if— |
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(1) Subject to subsection (2), the Minister shall, when given a direction by the Revenue Commissioners under section 84 or 91, as the case may be, deduct local property tax from the net scheme payments paid to, or on behalf of, the liable person concerned. |
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(2) Notwithstanding subsection (1), the Minister shall only be obliged to deduct the amount of local property tax contained in a direction given under section 84 or 91 to the extent that the deduction does not have the effect of reducing the net scheme payments below the amount specified in column (2) of Part 1 of Schedule 4 to the Act of 2005 that corresponds to item 10(a) of column (1) of that Part of that Schedule. |
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(3) Where the Minister is unable to deduct the amount of local property tax specified in the direction given under section 84 or 91, he or she shall notify the Revenue Commissioners accordingly. |
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Where a liable person, in respect of whom a direction has been given to the Minister under section 84, ceases to receive scheme payments during the period referred to in section 84(3), the Minister shall notify the Revenue Commissioners accordingly. |
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Where a liable person, in respect of whom a direction has been given to the Minister under section 84, ceases to receive scheme payments during the period referred to in section 84(3), the Minister shall notify the Revenue Commissioners accordingly. |
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(1) Where the Minister has been given a direction under section 84 or 91, as the case may be, and does not deduct the amount of local property tax contained in the direction before the end of the period specified in the direction— |
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Subject to section 960H of the Act of 1997 (as applied by section 120) and section 26, where the amount of the local property tax deducted by the Minister from a liable person’s net scheme payments in the period specified in the direction given under section 84(3) exceeds the amount which the Minister was directed to deduct under section 84 or 91, as the case may be, the Revenue Commissioners shall repay the excess to the liable person. |
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Subject to section 960H of the Act of 1997 (as applied by section 120) and section 26, where the amount of the local property tax deducted by the Minister from a liable person’s net scheme payments in the period specified in the direction given under section 84(3) exceeds the amount which the Minister was directed to deduct under section 84 or 91, as the case may be, the Revenue Commissioners shall repay the excess to the liable person. |
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Where the Minister deducts local property tax from a liable person’s net scheme payments during the period specified in the direction given under section 84 or 91, a liable person may request at the end of that period a statement showing the total local property tax deducted from the person’s net scheme payments, and the Minister shall comply with such a request. |
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(1) Where the Minister has been given a direction under section 84 or 91, as the case may be, he or she shall keep records in relation to— |
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