Links from Section 97B | ||
---|---|---|
Act | Linked to | Context |
Finance (Local Property Tax) Act 2012 |
(a) the unique identification number assigned in accordance with section 27 of the Finance (Local Property Tax) Act 2012 for each qualifying premises on which qualifying works were carried out; |
|
Finance (Local Property Tax) Act 2012 |
(15) A deduction shall not be given under this section where the requirements of the Finance (Local Property Tax) Act 2012, in relation to the making of returns and the payment of local property tax, have not been complied with in respect of the qualifying premises. |
|
Housing (Private Rented Dwellings) Act 1982 |
“Act of 1982” means the Housing (Private Rented Dwellings) Act 1982; |
|
Residential Tenancies Act 2004 |
“Act of 2004” means the Residential Tenancies Act 2004; |
|
Taxes Consolidation Act, 1997 |
(4) Subject to subsections (5) and (6), where a person chargeable has incurred qualifying expenditure in a year of assessment, that person is entitled, in computing for the purposes of section 97(1) the amount of a surplus or deficiency in respect of the rent from the qualifying premises concerned for the year of assessment following that in which the qualifying expenditure is incurred, to a deduction equal to the relevant amount. |
|
Taxes Consolidation Act, 1997 |
(a) an amount equal to the deduction shall be deemed to be profits or gains of the person chargeable computed under section 97(1) in the year of assessment in which, as the case may be— |
|
Taxes Consolidation Act, 1997 |
(i) a person to whom section 530G or 530H applies, or |
|
Taxes Consolidation Act, 1997 |
(ii) in the case of a person who is not a subcontractor (within the meaning of Chapter 2 of Part 18), a person who satisfies the conditions specified in subsection (1) of section 530G or subsection (1) of 530H, other than the conditions specified in paragraphs (a) and (b) of either of those subsections; |
|
Taxes Consolidation Act, 1997 |
(i) a person to whom section 530G or 530H applies, or |
|
Taxes Consolidation Act, 1997 |
(ii) in the case of a person who is not a subcontractor (within the meaning of Chapter 2 of Part 18), a person who satisfies the conditions specified in subsection (1) of section 530G or subsection (1) of 530H, other than the conditions specified in paragraphs (a) and (b) of either of those subsections; |
|
Taxes Consolidation Act, 1997 |
(a) who has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section, and |
|
Taxes Consolidation Act, 1997 |
(16) A deduction shall not be given under this section unless the person chargeable has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section. |
|
Links to Section 97B (from within TaxSource Total) | ||
None |