| Links from Section 145 | ||
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| Act | Linked to | Context |
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2012/en/act/pub/0052/sec0079.html |
unresolved |
(a) to comply with any provision under Part 10 requiring that person to send or give any statement, other than the statement required under section 79, or to send any particulars to the Revenue Commissioners, |
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2012/en/act/pub/0052/sec0079.html |
unresolved |
(2) Where any person fails to send a statement to the Revenue Commissioners under section 79 within the period specified for this purpose, that person shall be liable for a penalty of €500 for each month or part of a month during which the said statement remains outstanding, subject to a maximum penalty of €3,000. |
|
Taxes Consolidation Act, 1997 |
(4) In any proceedings for the recovery of a penalty under this section, section 987(4) of the Act of 1997 shall apply with any necessary modifications to the recovery of penalties in relation to breaches of the PAYE Regulations as it applies to failure to comply with provisions that relate to local property tax. |
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|
Taxes Consolidation Act, 1997 |
(4) In any proceedings for the recovery of a penalty under this section, section 987(4) of the Act of 1997 shall apply with any necessary modifications to the recovery of penalties in relation to breaches of the PAYE Regulations as it applies to failure to comply with provisions that relate to local property tax. |
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| Links to Section 145 (from within TaxSource Total) | ||
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None |
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