Chapter 10 – Administration (ss 111AAF-111AAAD)

Contents

Section 111AAF – Interpretation (Chapter 10) [TCA 1997 s 111AAF] Section commentary
Section 111AAG – Care and management [TCA 1997 s 111AAG] Section commentary
Section 111AAH – Obligation to register [TCA 1997 s 111AAH] Section commentary
Section 111AAI – Top-up tax information return [TCA 1997 s 111AAI] Section commentary
Section 111AAJ – IIR return and self-assessment [TCA 1997 s 111AAJ] Section commentary
Section 111AAK – UTPR return and self-assessment [TCA 1997 s 111AAK] Section commentary
Section 111AAL – UTPR group [TCA 1997 s 111AAL] Section commentary
Section 111AAM – UTPR group recovery [TCA 1997 s 111AAM] Section commentary
Section 111AAN – QDTT return and self-assessment [TCA 1997 s 111AAN] Section commentary
Section 111AAO – QDTT group [TCA 1997 s 111AAO] Section commentary
Section 111AAP – QDTT group recovery [TCA 1997 s 111AAP] Section commentary
Section 111AAQ – Expression of doubt [TCA 1997 s 111AAQ] Section commentary
Section 111AAR – Actions by person acting under authority [TCA 1997 s 111AAR] Section commentary
Section 111AAS – Date for payment [TCA 1997 s 111AAS] Section commentary
Section 111AAT – Assessments and enquiries [TCA 1997 s 111AAT] Section commentary
Section 111AAU – Revenue assessment [TCA 1997 s 111AAU] Section commentary
Section 111AAV – Notice of Revenue assessment [TCA 1997 s 111AAV] Section commentary
Section 111AAW – Appeal to Appeal Commissioners [TCA 1997 s 111AAW] Section commentary
Section 111AAX – Surcharge for late return [TCA 1997 s 111AAX] Section commentary
Section 111AAY – Interest on overdue amounts [TCA 1997 s 111AAY] Section commentary
Section 111AAZ – Obligation to keep certain records [TCA 1997 s 111AAZ] Section commentary
Section 111AAAA – Use of currency [TCA 1997 s 111AAAA] Section commentary
Section 111AAAB – Penalties [TCA 1997 s 111AAAB] Section commentary
Section 111AAAC – Transitional simplified jurisdictional reporting [TCA 1997 s 111AAAC] Section commentary
Section 111AAAD – Elections [TCA 1997 s 111AAAD] Section commentary

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