1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Management Provisions (ss. 849-1104)
  3. Part 38 Returns of income and gains, other obligations and returns, and revenue powers (ss. 876-917N)
  4. Chapter 4 Revenue powers (ss. 899-912B)
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Chapter 4 Revenue powers (ss. 899-912B)

Comparing proposed amendment...
In force
 899. Inspector's right to make enquiries.
In force
 900. Power to call for production of books, information, etc.
In force
 901. Application to High Court: production of books, information, etc.
In force
 902. Information to be furnished by third party: request of an authorised officer
In force
 902A. Application to High Court: information from third party.
In force
 902B. Powers of inspection: life policies.
In force
 903. Power of inspection: PAYE.
In force
 904. Power of inspection: tax deduction from payments to certain subcontractors.
In force
 904A. Power of inspection: returns and collection of appropriate tax.
In force
 904B. Report to Committee of Public Accounts: publication etc.
In force
 904C. Power of inspection (returns and collection of appropriate tax): assurance companies.
In force
 904D. Power of inspection (returns and collection of appropriate tax): investment undertakings.
In force
 904E. Power of inspection: claims by authorised insurers.
In force
 904F. Power of inspection: claims by qualifying lenders.
In force
 904G. Power of inspection: claims by qualifying insurers.
In force
 904H. Power of inspection: qualifying savings managers.
In force
 904I. Power of inspection: returns and collection of dividend withholding tax.
In force
 904J. Power of inspection: tax deduction from payments in respect of professional services by certain persons.
In force
 904K. Power of inspection: notices of attachment.
In force
 905. Inspection of documents and records.
In force
 906. Authorised officers and Garda Síochána.
In force
 906A. Information to be furnished by financial institutions.
In force
 907. Application to Appeal Commissioners: information from financial institutions.
In force
 907A. Application to Appeal Commissioners: information from third party.
In force
 908. Application to High Court seeking order requiring information: financial institutions.
In force
 908A. Revenue offence: power to obtain information from financial institutions.
In force
 908B. Application to High Court seeking order requiring information: associated institutions.
In force
 908C. Search warrants.
In force
 908D. Order to produce evidential material.
In force
 908E. Order to produce documents or provide information.
In force
 908F. Privileged legal material.
In force
 909. Power to require return of property.
In force
 910. Power to obtain information from Minister of the Government.
In force
 911. Valuation of assets.
In force
 912. Computer documents and records.
In force
 912A. Information for tax authorities in other territories.
In force
 912B. Questioning of suspects in Garda Sí­ochána custody in certain circumstances.
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