Chapter 4 – Revenue powers (ss 899-912B)

Contents

Section 899 – Inspector's right to make enquiries [TCA 1997 s 899] Section commentary
Section 900 – Power to call for production of books, information, etc. [TCA 1997 s 900] Section commentary
Section 901 – Application to High Court: production of books, information, etc. [TCA 1997 s 901] Section commentary
Section 902 – Information to be furnished by third party: request of an authorised officer [TCA 1997 s 902] Section commentary
Section 902A – Application to High Court: information from third party [TCA 1997 s 902A] Section commentary
Section 902B – Powers of inspection: life policies [TCA 1997 s 902B] Section commentary
Section 903 – Power of inspection: PAYE [TCA 1997 s 903] Section commentary
Section 904 – Power of inspection: tax deduction from payments to certain subcontractors [TCA 1997 s 904] Section commentary
Section 904A – Power of inspection: returns and collection of appropriate tax [TCA 1997 s 904A] Section commentary
Section 904B – Report to Committee of Public Accounts: publication etc [TCA 1997 s 904B] Section commentary
Section 904C – Power of inspection (returns and collection of appropriate tax) assurance companies [TCA 1997 s 904C] Section commentary
Section 904D – Power of inspection (returns and collection of appropriate tax) investment undertakings [TCA 1997 s 904D] Section commentary
Section 904E – Power of inspection: claims by authorised insurers [TCA 1997 s 904E] Section commentary
Section 904F – Power of inspection: claims by qualifying lenders [TCA 1997 s 904F] Section commentary
Section 904G – Power of inspection: claims by qualifying insurers [TCA 1997 s 904G] Section commentary
Section 904H – Power of inspection: qualifying savings managers [TCA 1997 s 904H] Section commentary
Section 904I – Power of inspection: returns and collection of dividend withholding tax [TCA 1997 s 904I] Section commentary
Section 904J – Power of inspection: tax deduction from payments in respect of professional services by certain persons [TCA 1997 s 904J] Section commentary
Section 904K – Power of inspection: notices of attachment [TCA 1997 s 904K] Section commentary
Section 905 – Inspection of documents and records [TCA 1997 s 905] Section commentary
Section 906 – Authorised officers and Garda Síochána [TCA 1997 s 906] Section commentary
Section 906A – Information to be furnished by financial institutions [TCA 1997 s 906A] Section commentary
Section 907 – Application to Appeal Commissioners: information from financial institutions [TCA 1997 s 907] Section commentary
Section 907A – Application to Appeal Commissioners: information from third party [TCA 1997 s 907A] Section commentary
Section 908 – Application to High Court seeking order requiring information: financial institutions [TCA 1997 s 908] Section commentary
Section 908A – Revenue offence: power to obtain information from financial institutions [TCA 1997 s 908A] Section commentary
Section 908B – Application to High Court seeking order requiring information: associated institutions [TCA 1997 s 908B] Section commentary
Section 908C – Search warrants [TCA 1997 s 908C] Section commentary
Section 908D – Order to produce evidential material [TCA 1997 s 908D] Section commentary
Section 908E – Order to produce documents or provide information [TCA 1997 s 908E] Section commentary
Section 908F – Privileged legal material [TCA 1997 s 908F] Section commentary
Section 909 – Power to require return of property [TCA 1997 s 909] Section commentary
Section 910 – Power to obtain information from Minister of the Government [TCA 1997 s 910] Section commentary
Section 911 – Valuation of assets [TCA 1997 s 911] Section commentary
Section 912 – Computer documents and records [TCA 1997 s 912] Section commentary
Section 912A – Information for tax authorities in other territories [TCA 1997 s 912A] Section commentary
Section 912B – Questioning of suspects in Garda Síochána custody in certain circumstances [TCA 1997 s 912B] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member