'na Coimisinéirí Ioncaim' — Corpas Comhthreomhar Béarla‑Gaeilge de Théacsanna Reachtúla

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#1271771

(7) (a) Aon ghníomh nó ní a údaraítear nó a cheanglaítear a dhéanamh ag na Coimisinéirí Ioncaim faoin alt seo féadfaidh oifigeach do na Coimisinéirí Ioncaim a bheidh údaraithe acu chuige sin é a dhéanamh agus aon fhógra a cheanglaítear leis an alt seo a thabhairt ag na Coimisinéirí Ioncaim féadfaidh oifigeach do na Coimisinéirí Ioncaim a bheidh údaraithe acu chuige sin é a shíniú agus a thabhairt agus aon ghníomh a rinne an t-oifigeach údaraithe sin nó aon fhógra a shínigh agus a thug sé beidh sé chomh bailí éifeachtúil agus dá mba iad na Coimisinéirí Ioncaim a rinne nó a shínigh agus a thug é.

(7) ( a ) Any act or thing authorised or required to be done by the Revenue Commissioners under this section may be done by an officer of the Revenue Commissioners authorised by them for the purpose and any notice required by this section to be given by the Revenue Commissioners may be signed and given by an officer of the Revenue Commissioners authorised by them for the purpose and any act done or notice signed and given by such authorised officer shall be as valid and effectual as if done or signed and given by the Revenue Commissioners.

Uimhir 19 de 1972: AN tACHT AIRGEADAIS, 1972
#152169

"(a) an duine a dhéanann an iontráil, déanfaidh sé, má iarrann an t-oifigeach custam cuí sin air tráth déanta na hiontrála nó laistigh de cibé tréimhse dá éis sin a lamhálfaidh na Coimisinéirí Ioncaim i gcásanna speisialta, dearbhú a dhéanfaidh an t-allmhaireoir i leith luach na n-earraí, arna chomhlánú go cuí i cibé foirm a ordóidh na Coimisinéirí Ioncaim, a thabhairt do na Coimisinéirí Ioncaim, mar aon le cibé faisnéis agus doiciméid a mheasann na Coimisinéirí Ioncaim a bheith riachtanach faoi Airteagail 10 agus 16 de Rialachán (CEE) Uimh. 1224/80 ón gComhairle."; agus

"( a ) the person making entry, if so required by the appropriate officer of customs, shall, at the time of making entry or within such period thereafter as the Revenue Commissioners may in special cases allow, furnish to the Revenue Commissioners a declaration made by the importer in respect of the value of the goods, duly completed in such form as the Revenue Commissioners may direct, together with such information and documents as the Revenue Commissioners may deem necessary under Articles 10 and 16 of Council Regulation (EEC) No. 1224/80."; and

Ionstraimí Reachtúla: 1980
#451336

(3) Más rud é, ar aon chúis seachas toimhde iomrallach in oibriú na cánach arna déanamh ag na Coimisinéirí Ioncaim, go bhfuil méid inaisíoctha iníoctha le héilitheoir ach nach n-íoctar é go dtí tar éis 93 lá a bheith caite ón lá a bhfaigheann na Coimisinéirí Ioncaim éileamh bailí ar an méid sin, beidh ús de réir ráta a shonraítear i bhfo-alt (4) nó a fhorordófar le hordú faoi fho-alt (7) iníoctha, faoi réir alt 1006A(2A) den Acht Comhdhlúite Cánacha, 1997, ag na Coimisinéirí Ioncaim ar an méid sin ón lá a bhfuil na 93 lá sin caite go dtí an lá a n-íocann na Coimisinéirí Ioncaim an méid inaisíoctha leis an éilitheoir.

(3) Where, for any reason other than a mistaken assumption in the operation of the tax made by the Revenue Commissioners, a refundable amount is payable to a claimant but is not paid until after the expiry of 93 days from the day the Revenue Commissioners receive a valid claim for that amount, interest at the rate specified in subsection (4) or prescribed by order under subsection (7) shall, subject to section 1006A(2A) of the Taxes Consolidation Act 1997, be payable by the Revenue Commissioners on that amount from the day on which that 93 days expires to the day on which the refundable amount is paid by the Revenue Commissioners to the claimant.

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#1075995

ansin, má gheibheann na hiontaobhaithe deimhniú ó na Coimisinéirí Ioncaim ar an méid is dóigh leis na Coimisinéirí Ioncaim is cuí d'áireamh mar mhéid ionchasach na dleachta, agus má thugaid do na Coimisinéirí Ioncaim an t-eolas agus an fhianaise uile a theastós ó na Coimisinéirí Ioncaim i ndáil leis an iarratas ar an deimhniú, ní bheidh aon duine freagrach mar iontaobhaí ar an socraíocht, i leith na dleachta lena mbaineann an deimhniú, i méid is mó ná an méid a bheas deimhnithe.

then, if the trustees obtain from the Revenue Commissioners a certificate of the amount which in the opinion of the Revenue Commissioners may properly be treated as the prospective amount of the duty, and give the Revenue Commissioners all the information and evidence required by the Revenue Commissioners in connection with the application for the certificate, no person shall be accountable as trustee of the settlement, for the duty to which the certificate relates, to an amount in excess of the amount certified.

Uimhir 13 de 1955: AN tACHT AIRGEADAIS, 1955
#1205700

a lua i cibé slí agus foirm a fhorordóidh na Coimisinéirí Ioncaim agus a chur go dtí, agus a chinneadh ag, na Coimisinéirí Ioncaim nó cibé oifigeach de na Coimisinéirí Ioncaim (lena n-áirítear cigire cánach) a údaróidh siad chuige sin ach duine ar bith arb éagóir leis aon chinneadh ar aon éileamh, ábhar nó ceist den sórt sin féadfaidh sé, ar fhógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim nó don oifigeach laistigh de lá agus fiche tar éis an cinneadh a chur in iúl don duine éagóraithe, achomharc a dhéanamh chun na gCoimisinéirí Speisialta.

shall be stated in such manner and form as the Revenue Commissioners may prescribe and shall be submitted to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector of taxes) as they may authorise in that behalf, but any person aggrieved by any determination on any such claim, matter or question may, on giving notice in writing to the Revenue Commissioners or the officer within twenty-one days after notification to the person aggrieved of the determination, appeal to the Special Commissioners.

Uimhir 22 de 1965: AN tACHT AIRGEADAIS, 1965
#1228188

a shonrú i cibé slí agus foirm a fhorordóidh na Coimisinéirí Ioncaim agus a chur go dtí, agus a chinneadh, ag na Coimisinéirí Ioncaim nó cibé oifigeach do na Coimisinéirí Ioncaim (lena n-áirítear cigire) a údaróidh siad chuige sin, ach duine ar bith arb éagóir leis aon chinneadh ar aon éileamh, ábhar nó ceist den sórt sin féadfaidh sé, ar fhógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim nó don oifigeach laistigh de lá agus fiche tar éis an cinneadh a chur in iúl don duine éagóraithe, achomharc a dhéanamh chun na gCoimisinéirí Speisialta.

shall be stated in such manner and form as the Revenue Commissioners may prescribe and shall be submitted to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector) as they may authorise in that behalf, but any person aggrieved by any determination on any such claim, matter or question may, on giving notice in writing to the Revenue Commissioners or the officer within twenty-one days after notification to the person aggrieved of the determination, appeal to the Special Commissioners.

Uimhir 6 de 1967: AN tACHT CÁNACH IONCAIM, 1967
#1410774

a shonrú i cibé slí agus foirm a fhorordóidh na Coimisinéirí Ioncaim agus a chur go dtí, agus a chinneadh ag, na Coimisinéirí Ioncaim nó cibé oifigeach do na Coimisinéirí Ioncaim (lena n-áirítear cigire) a údaróidh siad chuige sin, ach duine ar bith arb éagóir leis aon chinneadh ar aon éileamh, ábhar nó ceist den sórt sin féadfaidh sé, ar fhógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim nó don oifigeach laistigh de thríocha lá tar éis an cinneadh a chur in iúl don duine éagóraithe, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc.

shall be stated in such manner and form as the Revenue Commissioners may prescribe and shall be submitted to and determined by the Revenue Commissioners or such officer of the Revenue Commissioners (including an inspector) as they may authorise in that behalf, but any person aggrieved by any determination on any such claim, matter or question may, on giving notice in writing to the Revenue Commissioners or the officer within thirty days after notification to the person aggrieved of the determination, appeal to the Appeal Commissioners.

Uimhir 9 de 1984: AN tACHT AIRGEADAIS, 1984
#1434041

3.—(1) Más rud é, tráth ar bith tar éis do na Coimisinéirí Ioncaim scéim a cheadú, go scoirfear d'aon cheanglas de chuid an Sceidil seo a chomhlíonadh nó go mainneoidh an deontóir faisnéis a bheidh ag teastáil ó na Coimisinéirí Ioncaim faoi mhír 14 a chur ar fáil, féadfaidh na Coimisinéirí Ioncaim an ceadú a tharraingt siar le héifeacht ón tráth sin nó ó cibé tráth is déanaí ná sin a shonróidh na Coimisinéirí Ioncaim.

3. (1) If, at any time after the Revenue Commissioners have approved a scheme, any of the requirements of this Schedule cease to be satisfied or the grantor fails to provide information requested by the Revenue Commissioners under paragraph 14, the Revenue Commissioners may withdraw the approval with effect from that time or such later time as the Revenue Commissioners may specify.

Uimhir 13 de 1986: AN tACHT AIRGEADAIS, 1986
#1464405

(b) Más rud é, de bhun an ailt seo, go n-íocann duine iomchuí aon mhéid leis na Coimisinéirí Ioncaim as fiach nó fiach breise a bheidh dlite de don cháiníocóir agus go mbeidh, an tráth a bhfaighidh na Coimisinéirí Ioncaim an méid sin, an méid sonraithe íoctha ag an gcáiníocóir leis na Coimisinéirí Ioncaim, déanfaidh na Coimisinéirí Ioncaim an méid céadluaite a aisíoc láithreach leis an gcáiníocóir.

( b ) Where, in pursuance of this section, a relevant person pays any amount to the Revenue Commissioners out of a debt or an additional debt due by him to the taxpayer and, at the time of the receipt by the Revenue Commissioners of the said amount, the taxpayer has paid the specified amount to the Revenue Commissioners, the first-mentioned amount shall be refunded by the Revenue Commissioners forthwith to the taxpayer.

Uimhir 12 de 1988: AN tACHT AIRGEADAIS, 1988
#148187

(e) in imeachtaí a thionscnóidh na Coimisinéirí Ioncaim nó a thionscnófar ar ordú uathu, nó

(e) in proceedings instituted by, or on the direction of, the Revenue Commissioners, or

Ionstraimí Reachtúla: 1980
#152822

ciallaíonn "na Coimisinéirí" na Coimisinéirí Ioncaim;

"the Commissioners" means the Revenue Commissioners;

Ionstraimí Reachtúla: 1980
#160139

ciallaíonn "oifigeach údaraithe" oifigeach do na Coimisinéirí Ioncaim a bheidh údaraithe ag na Coimisinéirí Ioncaim i scríbhinn chun críocha na Rialachán seo;

"authorised officer" means an officer of the Revenue Commissioners authorised in writing by the Revenue Commissioners for the purposes of these Regulations;

Ionstraimí Reachtúla: 1980
#164618

(e) imeachtaí a thionscnóidh na Coimisinéirí Ioncaim nó a thionscnófar ar ordú uathu, nó,

( e ) in proceedings instituted by, or on the direction of the Revenue Commissioners, or

Ionstraimí Reachtúla: I.R. 1978
#181828

(e) in imeachtaí a thionscain na Coimisinéirí Ioncaim nó a tionscnaíodh ar ordú uathu, nó

(e) in proceedings instituted by, or on the direction of the Revenue Commissioners, or

Ionstraimí Reachtúla: 1981
#228748

Clubanna nua, clubanna a scoirfidh de bheith cláraithe fógra chuig na Coimisinéirí Ioncaim

New clubs, clubs ceasing to be registered notice to Revenue Commissioners

I.R. Uimh. 93 de 1997: Na Rialacha Cúirte Dúiche
#430470

(d) na Coimisinéirí Ioncaim, agus

(d) the Revenue Commissioners, and

AN tACHT FUINNIMH (OIBLEAGÁID BHITHBHREOSLA AGUS FORÁLACHA ILGHNÉITHEACHA) 2010
#434734

Srian le deonú ceadúnas ag na Coimisinéirí Ioncaim.

Restriction on grant of licences by Revenue Commissioners.

AN tACHT DEOCHANNA MEISCIÚLA, 2000
#434956

(a) £2,500 a íoc leis na Coimisinéirí Ioncaim,

(a) pays £2,500 to the Revenue Commissioners,

AN tACHT DEOCHANNA MEISCIÚLA, 2000
#434982

(a) £2,500 a íoc leis na Coimisinéirí Ioncaim,

(a) pays £2,500 to the Revenue Commissioners,

AN tACHT DEOCHANNA MEISCIÚLA, 2000
#449854

(2) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh ina sonrófar modhanna a fhéadfar a úsáid—

(2) The Revenue Commissioners may make regulations specifying methods which may be used—

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#449989

(a) cibé foirm iarratais a sholáthróidh na Coimisinéirí Ioncaim chun na críche sin a chomhlánú,

(a) complete such application form as may be provided by the Revenue Commissioners for that purpose,

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#450309

65.—(1) Déanfaidh na Coimisinéirí Ioncaim clár a bhunú agus a chothabháil de dhaoine—

65.—(1) The Revenue Commissioners shall set up and maintain a register of persons—

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#450543

80.—(1) Aon duine chruthaíonn do na Coimisinéirí Ioncaim—

80.—(1) A person who satisfies the Revenue Commissioners that—

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#450555

(4) Féadfaidh na Coimisinéirí Ioncaim—

(4) The Revenue Commissioners—

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#450871

(14) Déanfaidh na Coimisinéirí Ioncaim duine aitheanta a eisiamh ón gclár aitheantais más rud é—

(14) The Revenue Commissioners shall exclude an identified person from the identification register if—

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#451289

(3) Tá feidhm ag an alt seo maidir le duine a dheimhníonn do na Coimisinéirí Ioncaim—

(3) This section applies to a person who satisfies the Revenue Commissioners that the person—

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#451335

go dtí an lá a n-íocann na Coimisinéirí Ioncaim an méid inaisíoctha leis an éilitheoir.

to the day on which the refundable amount is paid by the Revenue Commissioners to the claimant.

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#451383

(b) I gcás inar deimhin leis na Coimisinéirí Ioncaim—

(b) Where the Revenue Commissioners are satisfied that—

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#451480

ciallaíonn “oifigeach Ioncaim” oifigeach do na Coimisinéirí Ioncaim;

“Revenue officer” means an officer of the Revenue Commissioners;

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#451526

(a) an méid cánach (más ann) a d’íoc an duine sin don tréimhse iomchuí sular thosaigh na Coimisinéirí Ioncaim nó aon oifigeach Ioncaim ar aon fhiosrúchán nó imscrúdú i gcás gur fhógair na Coimisinéirí Ioncaim go poiblí gur thosaigh siad ar fhiosrúchán nó imscrúdú nó i gcás gur sheol na Coimisinéirí Ioncaim nó oifigeach Ioncaim fiosrúchán nó imscrúdú maidir le haon ní a chuirfí san áireamh sa tuairisceán dá mba rud é gur sholáthair an duine sin an tuairisceán agus go raibh an tuairisceán ceart, agus

(a) the amount of tax (if any) paid by that person for the relevant period before the start, by the Revenue Commissioners or by any Revenue officer, of any inquiry or investigation where the Revenue Commissioners had announced publicly that they had started an inquiry or investigation or where the Revenue Commissioners have, or a Revenue officer has, carried out an inquiry or investigation in respect of any matter that would have been included in the return if the return had been furnished by that person and the return had been correct, and

AN tACHT COMHDHLÚITE CÁNACH BREISLUACHA, 2010
#457601

(f) aon cheadúnas nó deimhniú arna eisiúint ag na Coimisinéirí Ioncaim,

(f) licence or certificate issued by the Revenue Commissioners,

AN tACHT UM CHEARTAS COIRIÚIL (CIONTA GADAÍOCHTA AGUS CALAOISE), 2001
#461502

(3) Faoi réir fho-ailt (8) agus (9), athnuafaidh na Coimisinéirí Ioncaim ceadúnas arna eisiúint amhlaidh.

(3) Subject to subsections (8) and (9), the Revenue Commissioners shall renew a licence so issued.

AN tACHT DEOCHANNA MEISCIÚLA (AN LÁRIONAD NÁISIÚNTA COMHDHÁLA) 2010
#461926

(f) na Coimisinéirí Ioncaim,

(d) the Revenue Commissioners,

AN tACHT EADRÁNA 2010
#466703

"(17A) Aon duine arb éagóir leis nó léi na Coimisinéirí Ioncaim do chealú deimhniú údarúcháin de réir fho-alt (13) féadfaidh sé nó sí, trí fhógra i scríbhinn á rá sin a thabhairt do na Coimisinéirí Ioncaim laistigh de 30 lá ó dháta an chealaithe sin, achomharc a dhéanamh in aghaidh an chealaithe sin chuig na Coimisinéirí Achomhairc ach, go dtí go dtabharfaidh na Coimisinéirí Achomhairc breith maidir leis an ní, mura ndéanfaidh na Coimisinéirí Ioncaim, ar iarratas a bheith déanta chucu, an deimhniú údarúcháin a athshuíomh go dtí go dtabharfar an bhreith sin, leanfaidh an deimhniú de bheith cealaithe.",

"(17A) Any person who is aggrieved by the cancellation of a certificate of authorisation by the Revenue Commissioners in accordance with subsection (13) may, by notice in writing to that effect given to the Revenue Commissioners within 30 days from the date of such cancellation, appeal against such cancellation to the Appeal Commissioners but, pending the decision of the Appeal Commissioners in the matter, unless the Revenue Commissioners, on application to them, reinstate the certificate of authorisation pending the making of that decision, the certificate shall remain cancelled.",

AN tACHT AIRGEADAIS, 1999
#466812

(ii) arna dhéanamh i cibé foirm a fhorordóidh nó a údaróidh na Coimisinéirí Ioncaim,

(ii) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

AN tACHT AIRGEADAIS, 1999
#467070

(b) a bhfuil comhaontú idirghabhálaí cháilithigh déanta aige leis na Coimisinéirí Ioncaim, agus

(b) has entered into a qualifying intermediary agreement with the Revenue Commissioners, and

AN tACHT AIRGEADAIS, 1999
#467086

(4) Ní údaróidh na Coimisinéirí Ioncaim d’idirghabhálaí a bheith ina idirghabhálaí cáilitheach mura rud é—

(4) The Revenue Commissioners shall not authorise an intermediary to be a qualifying intermediary unless the intermediary—

AN tACHT AIRGEADAIS, 1999
#467140

(9) I gcás gur deimhin leis na Coimisinéirí Ioncaim nach bhfuil na saoráidí ag idirghabhálaí cáilitheach chun tuairisceán faoi fho-alt (7) a thabhairt san fhormáid dá dtagraítear i bhfo-alt (8), tabharfar an tuairisceán i scríbhinn i bhfoirm a bheidh forordaithe nó údaraithe ag na Coimisinéirí Ioncaim agus beidh dearbhú arna dhéanamh ag an idirghabhálaí cáilitheach, ar fhoirm a bheidh forordaithe nó údaraithe chuige sin ag na Coimisinéirí Ioncaim, ag gabháil leis á rá go bhfuil an tuairisceán cruinn agus iomlán.

(9) Where the Revenue Commissioners are satisfied that a qualifying intermediary does not have the facilities to make a return under subsection (7) in the format referred to in subsection (8), the return shall be made in writing in a form prescribed or authorised by the Revenue Commissioners and shall be accompanied by a declaration made by the qualifying intermediary, on a form prescribed or authorised for that purpose by the Revenue Commissioners, to the effect that the return is correct and complete.

AN tACHT AIRGEADAIS, 1999
#467145

(b) a bhfuil comhaontú gníomhaire iarchoimeádta údaraithe déanta aige leis na Coimisinéirí Ioncaim, agus

(b) has entered into an authorised withholding agent agreement with the Revenue Commissioners, and

AN tACHT AIRGEADAIS, 1999
#467152

(4) Ní údaróidh na Coimisinéirí Ioncaim d’idirghabhálaí a bheith ina ghníomhaire iarchoimeádta údaraithe mura rud é—

(4) The Revenue Commissioners shall not authorise an intermediary to be an authorised withholding agent unless the intermediary—

AN tACHT AIRGEADAIS, 1999
#467195

(8) I gcás gur deimhin leis na Coimisinéirí Ioncaim nach bhfuil na saoráidí ag duine cuntasach chun tuairisceán faoi fho-alt (1) a thabhairt san fhormáid dá dtagraítear i bhfoalt (7), tabharfar an tuairisceán i scríbhinn i bhfoirm a bheidh forordaithe nó údaraithe ag na Coimisinéirí Ioncaim agus beidh dearbhú arna dhéanamh ag an duine cuntasach, ar fhoirm a bheidh forordaithe nó údaraithe chuige sin ag na Coimisinéirí Ioncaim, ag gabháil leis á rá go bhfuil an tuairisceán cruinn agus iomlán.

(8) Where the Revenue Commissioners are satisfied that an accountable person does not have the facilities to make a return under subsection (1) in the format referred to in subsection (7), the return shall be made in writing in a form prescribed or authorised by the Revenue Commissioners and shall be accompanied by a declaration made by the accountable person, on a form prescribed or authorised for that purpose by the Revenue Commissioners, to the effect that the return is correct and complete.

AN tACHT AIRGEADAIS, 1999
#467206

(4) I gcás gur deimhin leis na Coimisinéirí Ioncaim nach bhfuil na saoráidí ag cuideachta chun tuairisceán faoi fho-alt (2) a thabhairt san fhormáid dá dtagraítear i bhfoalt (3), tabharfar an tuairisceán i scríbhinn i bhfoirm a bheidh forordaithe nó údaraithe ag na Coimisinéirí Ioncaim agus beidh dearbhú arna dhéanamh ag an gcuideachta, ar fhoirm a bheidh forordaithe nó údaraithe chuige sin ag na Coimisinéirí Ioncaim, ag gabháil leis á rá go bhfuil an tuairisceán cruinn agus iomlán.

(4) Where the Revenue Commissioners are satisfied that a company does not have the facilities to make a return under subsection (2) in the format referred to in subsection (3), the return shall be made in writing in a form prescribed or authorised by the Revenue Commissioners and shall be accompanied by a declaration made by the company, on a form prescribed or authorised for that purpose by the Revenue Commissioners, to the effect that the return is correct and complete.

AN tACHT AIRGEADAIS, 1999
#467238

(c) a bheidh déanta i cibé foirm a fhorordóidh nó a údaróidh na Coimisinéirí Ioncaim,

(c) is made in such form as may be prescribed or authorised by the Revenue Commissioners,

AN tACHT AIRGEADAIS, 1999
#468114

(2) Ní mór do na Coimisinéirí Ioncaim deimhin a dhéanamh de—

(2) The Revenue Commissioners shall be satisfied—

AN tACHT AIRGEADAIS, 1999
#468118

4.(1) Más rud é, tráth ar bith tar éis do na Coimisinéirí Ioncaim scéim a cheadú, go scoirfear d’aon cheanglas de chuid an Sceidil seo a chomhlíonadh nó go mainneoidh an deontóir faisnéis a iarrfaidh na Coimisinéirí Ioncaim faoi mhír 6 a chur ar fáil, féadfaidh na Coimisinéirí Ioncaim an ceadú a tharraingt siar le héifeacht ón tráth sin nó ó cibé tráth is déanaí ná sin a shonróidh na Coimisinéirí Ioncaim ach más rud é, maidir le cearta a fuarthas faoi scéim scair-rogha choigilteaschoibhneasa sula ndearnadh ceadú a tharraingt siar ón scéim faoin mír seo, go ndéanfar iad a fheidhmiú tar éis an ceadú a bheith tarraingthe siar, beidh feidhm ag alt 519A(3) maidir leis an bhfeidhmiú amhail is dá mbeadh an scéim fós ceadaithe.

4. (1) If, at any time after the Revenue Commissioners have approved a scheme, any of the requirements of this Schedule cease to be satisfied or the grantor fails to provide information requested by the Revenue Commissioners under paragraph 6, the Revenue Commissioners may withdraw the approval with effect from that time or such later time as the Revenue Commissioners may specify but where rights obtained under a savings-related share option scheme before the withdrawal of approval from the scheme under this paragraph are exercised after the withdrawal, section 519A(3) shall apply in respect of the exercise as if the scheme were still approved.

AN tACHT AIRGEADAIS, 1999
#468125

6. Féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn, a cheangal ar aon duine cibé faisnéis a mheasann na Coimisinéirí Ioncaim is gá chun go gcomhlíonfaidh siad a bhfeidhmeanna faoin Sceideal seo a thabhairt dóibh laistigh de cibé tréimhse ama (nach lú ná 30 lá) a ordóidh na Coimisinéirí Ioncaim, ar faisnéis í atá ag an duine, nó atá ar fáil go réasúnta ag an duine, chuig a bhfuil an fógra dírithe, lena n-áirítear go háirithe faisnéis—

6. The Revenue Commissioners may by notice in writing require any person to furnish them, within such time as the Revenue Commissioners may direct (not being less than 30 days), with such information as the Revenue Commissioners think necessary for the performance of their functions under this Schedule, and which the person to whom the notice is addressed has or can reasonably obtain, including in particular information—

AN tACHT AIRGEADAIS, 1999
#468126

(a) lena chumasú do na Coimisinéirí Ioncaim cinneadh a dhéanamh—

(a) to enable the Revenue Commissioners to determine—

AN tACHT AIRGEADAIS, 1999
#468260

(3) Ní bheidh éifeacht le haon tarraingt siar faoin mír seo mura ndéanann na Coimisinéirí Ioncaim—

(3) No withdrawal under this paragraph shall be effective unless the Revenue Commissioners—

AN tACHT AIRGEADAIS, 1999
#468268

5. Féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn, a cheangal ar aon duine cibé faisnéis a mheasann na Coimisinéirí Ioncaim is gá chun go gcomhlíonfaidh siad a bhfeidhmeanna faoin Sceideal seo a thabhairt dóibh laistigh de cibé tréimhse ama (nach lú ná 30 lá) a ordóidh na Coimisinéirí Ioncaim, ar faisnéis í atá ag an duine, nó atá ar fáil go réasúnta ag an duine, chuig a bhfuil an fógra dírithe, lena n-áirítear go háirithe faisnéis—

5. The Revenue Commissioners may by notice in writing require any person to furnish them, within such time as the Revenue Commissioners may direct (not being less than 30 days), with such information as the Revenue Commissioners think necessary for the performance of their functions under this Schedule, and which the person to whom the notice is addressed has or can reasonably obtain, including in particular information—

AN tACHT AIRGEADAIS, 1999
#468663

(VIII) cibé faisnéis eile a mheasfaidh na Coimisinéirí Ioncaim is gá chun críocha na nAchtanna Cánach;

(VIII) such other information as the Revenue Commissioners consider necessary for the purposes of the Tax Acts;

AN tACHT AIRGEADAIS, 1999

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