Link Report

This report lists all the outbound links from Section 109 under the heading Links from Section 109.

Sections and schedules within TaxSource Total linking to Section 109 are listed under Links to Section 109 (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 Links in repealed sections of the legislation are not listed.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 109
Act Linked to Context

2012/en/act/pub/0052/sec0070.html

unresolved

(1) Section 70 shall apply for the purposes of this Chapter as it applies for the purposes of Chapter 1 but with the substitution of references to scheme payments for references to emoluments and of references to the Minister for references to the employer.

2012/en/act/pub/0052/sec0070.html

unresolved

(2) A revised direction given under section 70 (as applied by subsection (1)) shall replace any previous direction given to the Minister in respect of the liable person and a liability date.

2012/en/act/pub/0052/sec0101.html

unresolved

(3) Notwithstanding that a revised direction is given, for the purposes of the definition of “net scheme payments” in section 101, the revised direction shall, unless it provides for a greater amount of local property tax to be deducted, be deemed to have been given on the date on which the direction it replaces was given.

Links to Section 109 (from within TaxSource Total)
Act Linked from Context

sec0102.html

(2) 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 109.

sec0110.html

(1) The Minister shall, when given a direction by the Revenue Commissioners under section 102 or 109, as the case may be, deduct local property tax from the net scheme payments paid to, or on behalf of, a liable person.

sec0113.html

(1) Where the Minister has been given a direction under section 102 or 109, 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—

sec0114.html

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 102 exceeds the amount which the Minister was directed to deduct under section 102 or 109, as the case may be, the Revenue Commissioners shall repay the excess to the liable person.

sec0116.html

(1) Where the Minister has been given a direction under section 102 or 109, as the case may be, he or she shall keep records in relation to—

sec0120.html

(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.