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Part 42 Collection and Recovery (ss. 960-1006B)

Comparing proposed amendment...
Chapter 1 Income tax (ss. 960-972)
In force
960. Date for payment of income tax other than under self assessment.
Repealed
961. Issue of demand notes and receipts.
Repealed
962. Recovery by sheriff or county registrar.
Repealed
963. Power of Collector-General and authorised officer to sue in Circuit Court or District Court.
Repealed
964. Continuance of pending proceedings.
Repealed
965. Evidence in proceedings in Circuit Court or District Court for recovery of income tax.
Repealed
966. High Court proceedings.
Repealed
967. Evidence of electronic transmission of particulars of income tax to be collected in proceedings for recovery of tax.
Repealed
968. Judgments for recovery of income tax.
Repealed
969. Duration of imprisonment for non-payment of income tax.
Repealed
970. Recovery of income tax charged on profits not distrainable.
Repealed
971. Priority of income tax debts over other debts.
Repealed
972. Duty of employer as to income tax payable by employees.
Chapter 1A Interpretation (ss. 960A-960B)
In force
960A. Interpretation.
In force
960B. Discharge of Revenue Commissioners' and Collector-General's functions
Chapter 1B Collection of tax, etc. (ss. 960C-960H)
In force
960C. Tax to be due and payable to Revenue Commissioners.
In force
960D. Tax to be debt due to Minister for Finance.
In force
960E. Collection of tax, issue of demands, etc.
In force
960EA. Payment of tax by relevant payment methods.
In force
960F. Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable.
In force
960G. Duty of taxpayer to identify liability against which payment to be set, etc.
In force
960GA. Repayment or refund of payment made in excess of liability to tax assessed by taxpayer
In force
960H. Offset between taxes.
Chapter 1C Recovery provisions, evidential rules, etc. (ss. 960I-960Q)
In force
960I. Recovery of tax by way of civil proceedings.
In force
960J. Evidential and procedural rules.
In force
960K. Judgments for recovery of tax.
In force
960L. Recovery by sheriff or county registrar.
In force
960M. Taking by Collector-General of proceedings in bankruptcy.
In force
960N. Continuance of pending proceedings and evidence in proceedings.
In force
960O. Winding-up of companies: priority for taxes.
In force
960P. Bankruptcy: priority for taxes.
In force
960Q. Recovery of amounts received by a person following the lodgement of an incorrect account, etc.
Chapter 1D Power to require statement of affairs, security, etc. (ss. 960R-960S)
In force
960R. Power to require statement of affairs, security, etc.
In force
960S. Security for certain taxes.
Chapter 2 Corporation tax (ss. 973-975)
Repealed
973. Collection of corporation tax.
Repealed
974. Priority for corporation tax.
Repealed
975. Application of sections 964(2), 980(8) and 981 for purposes of corporation tax.
Chapter 3 Capital gains tax (ss. 976-982)
Repealed
976. Collection of capital gains tax.
In force
977. Recovery of capital gains tax from shareholder.
In force
978. Gifts: recovery of capital gains tax from donee.
In force
979. Time for payment of capital gains tax assessed under sections 977(3) or 978(2) and (3).
In force
980. Deduction from consideration on disposal of certain assets.
In force
981. Payment by instalments where consideration due after time of disposal.
Repealed
982. Preferential payment.
Chapter 4 Collection and recovery of income tax on certain emoluments (PAYE system) (ss. 983-997A)
In force
983. Interpretation (Chapter 4).
In force
984. Application.
In force
984A. Electronic system.
In force
984B. Liability for payment of deduction.
In force
985. Method of collection.
In force
985A. Application of section 985 to certain perquisites, etc.
In force
985B. PAYE settlement agreements.
In force
985C. PAYE: payment by intermediary.
In force
985D. PAYE: employee of non-resident employer, etc.
In force
985E. PAYE: employment not wholly exercised in State.
In force
985F. PAYE: mobile workforce.
In force
985G. Return by employer.
In force
985H. Exceptional circumstances.
In force
986. Regulations.
In force
986A. Payment made without deduction of income tax.
In force
987. Penalties for breach of regulations.
In force
988. Registration of certain persons as employers and requirement to send certain notifications.
In force
988A. Register of employees.
Deleted
989. Estimation of tax due for income tax months.
In force
990. Assessment of tax due.
In force
990A. Generation of assessments by electronic, photographic or other process.
In force
991. Interest.
In force
991A. Payment of tax by direct debit.
In force
991B. Covid-19: special warehousing and interest provisions.
Deleted
992. Appeals against estimates under section 989 or 990.
Repealed
993. Recovery of tax.
Repealed
994. Priority in bankruptcy, etc. of certain amounts.
Repealed
995. Priority in winding up of certain amounts.
In force
996. Treatment for tax purposes of certain unpaid remuneration.
In force
997. Supplementary provisions (Chapter 4).
In force
997A. Credit in respect of tax deducted from emoluments of certain directors.
Chapter 5 Miscellaneous provisions (ss. 998-1006B)
Repealed
998. Recovery of moneys due.
Repealed
999. Taking by Collector-General of proceedings in bankruptcy.
Repealed
1000. Priority in bankruptcy, winding up, etc. for sums recovered or deducted under sections 531, 989 or 990.
In force
1001. Liability to tax, etc. of holder of fixed charge on book debts of company.
In force
1002. Deduction from payments due to defaulters of amounts due in relation to tax.
In force
1003. Payment of tax by means of donation of heritage items.
In force
1003A. Payment of tax by means of donation of heritage property to an Irish heritage trust.
In force
1004. Unremittable income.
In force
1005. Unremittable gains.
In force
1006. Poundage and certain other fees due to sheriffs or county registrars.
Repealed
1006A. Offset between taxes.
Repealed
1006B. Appropriation of payments.