Link Report

The Auctioneers and House Agents Act, 1947:

section 8, in the proviso to subsection (1)

section 9, in the proviso to subsection (1)

section 10, in the proviso to subsection (1)

The Betting Act, 1931, the proviso to section 7 (3)

The Capital Acquisitions Tax Act, 1976:

section 16(2), in the definition of “private company”

section 52(1), in the definition of “Appeal Commissioners”

section 58(2)(b)

section 63(9)

subsection (5A) (inserted by section 34 of the Finance Act, 1977) of section 31 of the Capital Gains Tax Act, 1975

subsection (9A) (inserted by the Finance Act, 1979) of section 25 of the Capital Gains Tax Act, 1975

subsection (9A) (inserted by the Finance Act, 1979) of section 25 of the Capital Gains Tax Act, 1975

subsection (5A) (inserted by section 34 of the Finance Act, 1977) of section 31 of the Capital Gains Tax Act, 1975

The Casual Trading Act, 1995, section 4(2A)

The Casual Trading Act, 1995, section 4(2A)

The Civil Service Commissioners Act, 1956, section 27(3)

The Civil Service Commissioners Act, 1956, section 27(3)

The Consumer Credit Act, 1995:

section 93(10)(d)

section 93(10A)(a)(i)

section 93(10A)(a)(ii)

section 116(9)(d)

section 116(9A)(a)(i)

section 116(9A)(a)(ii)

section 144(9)(d)

section 144(9A)(a)(i)

section 144(9A)(a)(ii)

section 156 of the Corporation Tax Act, 1976

section 103(5) of the Corporation Tax Act, 1976

section 95 of the Corporation Tax Act, 1976

section 155(1) of the Corporation Tax Act, 1976

section 84(2)(d) of the Corporation Tax Act, 1976

section 84(2)(d) of the Corporation Tax Act, 1976

section 95 of the Corporation Tax Act, 1976

section 103(5) of the Corporation Tax Act, 1976

section 155(1) of the Corporation Tax Act, 1976

section 156 of the Corporation Tax Act, 1976

“the Act” means the Finance (No. 2) Act, 1959 (No. 42 of 1959)

Section 7 of the Finance Act, 1923 (No. 21 of 1923), as applied by section 11 of the Act

Section 7 of the Finance Act, 1923 (No. 21 of 1923), as applied by section 11 of the Act

Section 7 of the Finance Act, 1923 (No. 21 of 1923), as applied by section 11 of the Act

Section 11 of the Finance Act, 1924 (No. 27 of 1924), as applied by section 11 of the Act

Section 11 of the Finance Act, 1924 (No. 27 of 1924), as applied by section 11 of the Act

Section 11 of the Finance Act, 1924 (No. 27 of 1924), as applied by section 11 of the Act

Subsection (3) of section 5 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 3 of the Finance Act, 1958 (No. 25 of 1958)

Subsection (3) of section 5 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 3 of the Finance Act, 1958 (No. 25 of 1958)

The Finance Act, 1952, section 19(2)

The Finance Act, 1952, section 19(2)

Subsection (3) of section 5 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 3 of the Finance Act, 1958 (No. 25 of 1958)

Subsection (3) of section 5 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 3 of the Finance Act, 1958 (No. 25 of 1958)

section 22 of the Finance Act, 1959

section 22 of the Finance Act, 1959

section 6 of the Finance Act, 1968 (No. 33 of 1968), and section 34 of the Finance Act, 1976 (No. 16 of 1976)

section 6 of the Finance Act, 1968 (No. 33 of 1968), and section 34 of the Finance Act, 1976 (No. 16 of 1976)

The Finance Act, 1969, section 49(2B)(c)

section 2 or section 18 of the Finance Act, 1969

section 2 or section 18 of the Finance Act, 1969

section 2 or section 18 of the Finance Act, 1969

The Finance Act, 1969, section 49(2B)(c)

“principal section” means section 17 (inserted by the Finance Act, 1976 (No. 16 of 1976)) of the Finance Act, 1970 (No. 14 of 1970);

section 17 of the Finance Act, 1970

section 17 (as amended by section 28 of the Finance Act, 1992) of the Finance Act, 1970

“principal section” means section 17 (inserted by the Finance Act, 1976 (No. 16 of 1976)) of the Finance Act, 1970 (No. 14 of 1970);

section 17 of the Finance Act, 1970

section 17 (as amended by section 28 of the Finance Act, 1992) of the Finance Act, 1970

section 222 or 223 of the Income Tax Act, 1967 (No. 6 of 1967) or by virtue of section 16, 17 or 25 of the Finance Act, 1972 (No. 19 of 1972)

Chapter 11 of Part I of the Finance Act, 1972 (No. 19 of 1972)

section 222 or 223 of the Income Tax Act, 1967 (No. 6 of 1967) or by virtue of section 16, 17 or 25 of the Finance Act, 1972 (No. 19 of 1972)

section 222 or 223 of the Income Tax Act, 1967 (No. 6 of 1967) or by virtue of section 16, 17 or 25 of the Finance Act, 1972 (No. 19 of 1972)

section 222 or 223 of the Income Tax Act, 1967 (No. 6 of 1967) or by virtue of section 16, 17 or 25 of the Finance Act, 1972 (No. 19 of 1972)

“an individual to whom section 16 applies” within the meaning of Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraphs (b) and (d) of section 16(1), and section 16(2), of that Act did not apply

section 13(1) of the Finance Act, 1974

an individual to whom section 16 applies within the meaning of Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraph (b) and (d) of subsection (1) and subsection (2) of section 16 of that Act did not apply

section 13(1) of the Finance Act, 1974

section 13(1) of the Finance Act, 1974

section 13(1) of the Finance Act, 1974

“an individual to whom section 16 applies” within the meaning of Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraphs (b) and (d) of section 16(1), and section 16(2), of that Act did not apply

“an individual to whom section 16 applies” within the meaning of Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraphs (b) and (d) of section 16(1), and section 16(2), of that Act did not apply

“an individual to whom section 16 applies” within the meaning of Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraphs (b) and (d) of section 16(1), and section 16(2), of that Act did not apply

an individual to whom section 16 applies within the meaning of Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraph (b) and (d) of subsection (1) and subsection (2) of section 16 of that Act did not apply

an individual to whom section 16 applies within the meaning of Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraph (b) and (d) of subsection (1) and subsection (2) of section 16 of that Act did not apply

section 33 of the Finance Act, 1975 (No. 6 of 1975)

section 33 of the Finance Act, 1975 (No. 6 of 1975)

section 33 of the Finance Act, 1975

section 33 of the Finance Act, 1975

section 33 of the Finance Act, 1975 (No. 6 of 1975)

section 33 of the Finance Act, 1975 (No. 6 of 1975)

section 33 of the Finance Act, 1975

section 33 of the Finance Act, 1975

“principal section” means section 17 (inserted by the Finance Act, 1976 (No. 16 of 1976)) of the Finance Act, 1970 (No. 14 of 1970);

section 6 of the Finance Act, 1968 (No. 33 of 1968), and section 34 of the Finance Act, 1976 (No. 16 of 1976)

section 6 of the Finance Act, 1968 (No. 33 of 1968), and section 34 of the Finance Act, 1976 (No. 16 of 1976)

subsection (5A) (inserted by section 34 of the Finance Act, 1977) of section 31 of the Capital Gains Tax Act, 1975

subsection (5A) (inserted by section 34 of the Finance Act, 1977) of section 31 of the Capital Gains Tax Act, 1975

subsection (9A) (inserted by the Finance Act, 1979) of section 25 of the Capital Gains Tax Act, 1975

section 8(1) of the Finance Act, 1979 (No. 11 of 1979)

section 8(1) of the Finance Act, 1979 (No. 11 of 1979)

Chapter I (inserted by the Finance Act, 1980) (No. 14 of 1980) of Part IX of the Income Tax Act, 1967 (No. 6 of 1987)

Chapter IV of Part V of the Income Tax Act, 1967 (but without regard to Chapter I (inserted by the Finance Act, 1980) of Part IX of that Act)

Chapter I (inserted by the Finance Act, 1980 (No. 14 of 1980)) of Part IX of the Income Tax Act, 1967 (No. 6 of 1967)

Chapter 1 (inserted by the Finance Act, 1980) of Part IX of the Income Tax Act, 1967

section 142A (inserted by section 5 of the Finance Act, 1982 (No. 14 of 1982)) of the Income Tax Act, 1967

section 142A (inserted by section 5 of the Finance Act, 1982 (No. 14 of 1982)) of the Income Tax Act, 1967

section 94 of the Finance Act, 1983

section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983

section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983

section 3 of the Finance Act, 1983

section 3 of the Finance Act, 1983

section 94 of the Finance Act, 1983

section 94(2)(d) of the Finance Act, 1983

section 3 of the Finance Act, 1983

section 3 of the Finance Act, 1983

section 94 of the Finance Act, 1983

section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983

section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983

section 94 of the Finance Act, 1983

section 94(2)(d) of the Finance Act, 1983

The Finance Act, 1984, section 108(1)(b)(ii)

The Finance Act, 1984, section 108(1)(b)(ii)

The Finance Act, 1986:

section 48(1) of the Finance Act, 1986

section 48(1) of the Finance Act, 1986

section 94(1)(a), in the definition of “Corporation Tax Acts”

section 94(1)(a), in the definition of “relevant interest”

Chapter III of Part I of the Finance Act, 1987

section 73 of the Finance Act, 1988

section 36 of the Finance Act, 1988

section 36 of the Finance Act, 1988

section 73 of the Finance Act, 1988

section 18 of the Finance Act, 1989

The Finance Act, 1989, the proviso to section 45(3)(b)

section 18 of the Finance Act, 1989

section 18 of the Finance Act, 1989

section 18 of the Finance Act, 1989

section 18 of the Finance Act, 1989

section 18 of the Finance Act, 1989

The Finance Act, 1989, the proviso to section 45(3)(b)

The Finance Act, 1990:

section 112(5)

section 129(1)

The Finance Act, 1991:

section 31 of the Finance Act, 1991

section 31 of the Finance Act, 1991

section 108(1)

section 109(1)

section 129(1), in the definition of “the Collector”

section 129(3)

section 242 of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 of the Finance Act, 1992

section 242 (as amended) by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983

section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

The Finance Act, 1992: section 206(a), (aa) and (c)(ii)

section 17 (as amended by section 28 of the Finance Act, 1992) of the Finance Act, 1970

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

section 242 of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

section 242 of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

section 242 of the Finance Act, 1992

section 17 (as amended by section 28 of the Finance Act, 1992) of the Finance Act, 1970

The Finance Act, 1992: section 206(a), (aa) and (c)(ii)

section 206(b)

section 207(2)

section 242 of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 of the Finance Act, 1992

subsection (6) of the said section 242

section 242 (as amended) by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

section 242 of the Finance Act, 1992

section 242

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

section 242 of the Finance Act, 1992

section 242

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

section 242 of the Finance Act, 1992

section 242

section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983

section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended) by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

The Finance Act, 1993:

section 106(2)(b)

section 109(1), in the definition of “dependent relative”

section 112(a)(i)(A)

section 112(a)(i)(B)

section 112(a)(iii)

section 112(d), proviso (i)

section 133(1)

The Finance Act, 1995:

section 103

section 105(3)

The Finance Act, 1996, section 108(4)

The Finance Act, 1996, section 108(4)

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

The Gaming and Lotteries Act, 1956, the proviso to section 19

The Gaming and Lotteries Act, 1956, the proviso to section 19

The Health Contributions Act, 1979:

section 1, in the definition of “the Collector-General”

section 1, in the definition of “emoluments”

The Industrial Training (Apprenticeship Levy) Act, 1994, section 1(1)

The Industrial Training (Apprenticeship Levy) Act, 1994, section 1(1)

section 156 of the Income Tax Act, 1967

Part XXVI (Appeals) of the Income Tax Act, 1967

section 156(1) of the Income Tax Act, 1967

section 222 or 223 of the Income Tax Act, 1967 (No. 6 of 1967) or by virtue of section 16, 17 or 25 of the Finance Act, 1972 (No. 19 of 1972)

Chapter IV of Part V of the Income Tax Act, 1967

sections 480, 485, 486, 488 and 491 of the Income Tax Act, 1967

Chapter IV of Part V of the Income Tax Act, 1967

Chapter III of Part IV of the Income Tax Act, 1967 (No. 6 of 1967)

section 156 of the Income Tax Act, 1967

section 162 of the Income Tax Act, 1967

section 161 of the Income Tax Act, 1967

section 207(2) of the Income Tax Act, 1967

sections 480, 485, 486, 487, 488 and 491 of the Income Tax Act, 1967

under section 485 of the Income Tax Act, 1967

section 512 of the Income Tax Act, 1967

section 156 of the Income Tax Act, 1967

section 142 of the Income Tax Act, 1967

sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

section 2 of the Income Tax Act, 1967

Section 485 of the Income Tax Act, 1967

Section 486 of the Income Tax Act, 1967

Section 487 of the Income Tax Act, 1967

Section 488 of the Income Tax Act, 1967

Section 491 of the Income Tax Act, 1967

section 162 of the Income Tax Act, 1967

Chapter IV of Part V of the Income Tax Act, 1967, but without regard to section 192 of that Act

section 162 of the Income Tax Act, 1967 (No. 6 of 1967)

Chapter IV of Part V of the Income Tax Act, 1967, applies but without regard to Chapter I of Part IX of that Act

Chapter I (inserted by the Finance Act, 1980) (No. 14 of 1980) of Part IX of the Income Tax Act, 1967 (No. 6 of 1987)

section 162 of the Income Tax Act, 1967

Chapter IV of Part V of the Income Tax Act, 1967 (but without regard to Chapter I (inserted by the Finance Act, 1980) of Part IX of that Act)

section 162 of the Income Tax Act, 1967 (No. 6 of 1967)

Chapter I (inserted by the Finance Act, 1980 (No. 14 of 1980)) of Part IX of the Income Tax Act, 1967 (No. 6 of 1967)

section 195 of the Income Tax Act, 1967

Chapter IV of Part IV of the Income Tax Act, 1967 (No. 6 of 1967)

section 142A (inserted by section 5 of the Finance Act, 1982 (No. 14 of 1982)) of the Income Tax Act, 1967

subsection (9) of section 235 of the Income Tax Act, 1967

section 195 of the Income Tax Act, 1967

subsection (9) of section 235 of the Income Tax Act, 1967

section 485 of the Income Tax Act, 1967

Sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

Income Tax Act, 1967

section 162 of the Income Tax Act, 1967

Section 187 of the Income Tax Act, 1967

section 235(9) of the Income Tax Act, 1967

section 236 of the Income Tax Act, 1967

subsection (1A) of section 142 of the Income Tax Act, 1967

section 162 of the Income Tax Act, 1967

Chapter IV of Part V of the Income Tax Act, 1967

Chapter 1 (inserted by the Finance Act, 1980) of Part IX of the Income Tax Act, 1967

section 195 of the Income Tax Act, 1967

Chapter II or III of Part IV of the Income Tax Act, 1967

Chapter II or III of Part IV of the Income Tax Act, 1967

section 162 of the Income Tax Act, 1967

section 161 of the Income Tax Act, 1967

section 156 of the Income Tax Act, 1967

Part XXVI (as amended) other than sections 429 and 430 and (in so far as it relates to those sections) section 431, of the Income Tax Act, 1967

“the Act of 1967” means the Income Tax Act, 1967 (No. 6 of 1967);

section 2 of the Income Tax Act, 1967

sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

Sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

section 129 of the Act of 1967

section 142 of the Income Tax Act, 1967

subsection (1A) of section 142 of the Income Tax Act, 1967

section 156 of the Income Tax Act, 1967

section 156(1) of the Income Tax Act, 1967

section 156 of the Income Tax Act, 1967

section 156 of the Income Tax Act, 1967

section 156 of the Income Tax Act, 1967

section 161 of the Income Tax Act, 1967

section 161 of the Income Tax Act, 1967

section 161 of the Act of 1967

section 162 of the Income Tax Act, 1967

section 162 of the Income Tax Act, 1967

section 162 of the Income Tax Act, 1967 (No. 6 of 1967)

section 162 of the Income Tax Act, 1967

section 162 of the Income Tax Act, 1967 (No. 6 of 1967)

section 162 of the Income Tax Act, 1967

section 162 of the Income Tax Act, 1967

section 162 of the Income Tax Act, 1967

Section 187 of the Income Tax Act, 1967

Chapter IV of Part V of the Income Tax Act, 1967, but without regard to section 192 of that Act

section 192 of that Act

section 192 of that Act

section 195 of the Income Tax Act, 1967

section 195 of the Income Tax Act, 1967

section 195 of the Income Tax Act, 1967

section 207(2) of the Income Tax Act, 1967

section 222 or 223 of the Income Tax Act, 1967 (No. 6 of 1967) or by virtue of section 16, 17 or 25 of the Finance Act, 1972 (No. 19 of 1972)

section 222 or 223 of the Income Tax Act, 1967 (No. 6 of 1967) or by virtue of section 16, 17 or 25 of the Finance Act, 1972 (No. 19 of 1972)

subsection (9) of section 235 of the Income Tax Act, 1967

subsection (9) of section 235 of the Income Tax Act, 1967

section 235(9) of the Income Tax Act, 1967

section 235 or section 235A

section 236 of the Income Tax Act, 1967

Part XXVI (as amended) other than sections 429 and 430 and (in so far as it relates to those sections) section 431, of the Income Tax Act, 1967

Part XXVI (as amended) other than sections 429 and 430 and (in so far as it relates to those sections) section 431, of the Income Tax Act, 1967

Part XXVI (as amended) other than sections 429 and 430 and (in so far as it relates to those sections) section 431, of the Income Tax Act, 1967

sections 480, 485, 486, 488 and 491 of the Income Tax Act, 1967

sections 480, 485, 486, 487, 488 and 491 of the Income Tax Act, 1967

sections 480, 485, 486, 488 and 491 of the Income Tax Act, 1967

sections 480, 485, 486, 487, 488 and 491 of the Income Tax Act, 1967

under section 485 of the Income Tax Act, 1967

section 485

Section 485 of the Income Tax Act, 1967

section 485 of the Income Tax Act, 1967

sections 480, 485, 486, 488 and 491 of the Income Tax Act, 1967

sections 480, 485, 486, 487, 488 and 491 of the Income Tax Act, 1967

Section 486 of the Income Tax Act, 1967

sections 480, 485, 486, 487, 488 and 491 of the Income Tax Act, 1967

Section 487 of the Income Tax Act, 1967

sections 480, 485, 486, 488 and 491 of the Income Tax Act, 1967

sections 480, 485, 486, 487, 488 and 491 of the Income Tax Act, 1967

Section 488 of the Income Tax Act, 1967

sections 480, 485, 486, 488 and 491 of the Income Tax Act, 1967

sections 480, 485, 486, 487, 488 and 491 of the Income Tax Act, 1967

Section 491 of the Income Tax Act, 1967

sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

Sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

Sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

Sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

Sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

section 512 of the Income Tax Act, 1967

sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

Sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

Sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

Sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

The Income Tax (Construction Contracts) Regulations, 1971 (S.I. No. 1 of 1971):

The Health Contribution Regulations, 1979 (S.I. No. 107 of 1979):

The Income Tax (Purchased Life Annuities) Regulations, 1959 (S.I. No. 152 of 1959):

The Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960):

The Imposition of Duties (No. 21) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), the proviso to paragraph 12 (12)

The Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 (S.I. No. 312 of 1996):

The Income Tax (Rent Relief) Regulations, 1982 (S.I. No. 318 of 1982):

The Health Contributions (Amendment) Regulations, 1988 (S.I. No. 51 of 1988), Regulation 3, in paragraph (2)

The Value-Added Tax Regulations, 1979 (S.I. No. 63 of 1979):

The Youth Employment Levy Regulations 1982, (S.I. No. 84 of 1982):

The Social Welfare (Consolidation) Act, 1993:

section 2, in the definition of “Collector-General”

section 2, in the definition of “reckonable emoluments”

section 2, in the definition of “reckonable income”

section 2, in the definition of “reckonable income”

section 18(1)(b)

section 20(5)

section 212(5)

section 1 of the Taxes Consolidation Act, 1997

the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997

the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997

the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997

the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997

section 3 of the Taxes Consolidation Act, 1997

The Betting Act, 1931, the proviso to section 7 (3)

section 9 of the Taxes Consolidation Act, 1997

Chapter 8 of Part 4 of the Taxes Consolidation Act, 1997

Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997

Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997

Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997

Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997

Chapter 8 of Part 4 of the Taxes Consolidation Act, 1997

section 110 of the Taxes Consolidation Act, 1997

section 125 of the Act of 1997

section 130(2)(d) of the Taxes Consolidation Act, 1997

section 195, 231 or 232 of the Taxes Consolidation Act, 1997

section 195, 231 or 232 of the Taxes Consolidation Act, 1997

section 195, 231 or 232 of the Taxes Consolidation Act, 1997

section 431 of the Taxes Consolidation Act, 1997

section 433(4) of the Act

section 451 of the Taxes Consolidation Act, 1997

section 466 of the Taxes Consolidation Act, 1997

subsection (1) of section 466 of the Taxes Consolidation Act, 1997

section 473 of the Taxes Consolidation Act, 1997

Chapter 1 of Part 18 of the Taxes Consolidation Act, 1997

Chapter 1 of Part 18 of the Taxes Consolidation Act, 1997

Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997

Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997

section 530 of the Act

section 530 of the Act

subsection (1) of section 530 of the Act

section 530 of the Act

Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997

Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997

subsection (13)(a) of section 531 of the Act

section 531 of the Act

subsection (5) of section 531 of the Act

subsection (1) of section 531 of the Act

subsection (11) of section 531 of the Act

subsection (12)(a) of section 531 of the Act

subsection (12)(a) of section 531 of the Act

subsection (12)(a) of section 531 of the Act

subsection (11) of section 531 of the Act

subsection (6)(a)(i) of section 531 of the Act

subsection (11) of section 531 of the Act

subsection (12) of section 531 of the Act

subsection (1) of section 531 of the Act

section 531 of the Act

section 531 of the Act

section 531 of the Act

subsection (1) of section 531 of the Act

subsection (5)(c)(ii) of section 531 of the Act

subsection (12)(a) of section 531 of the Act

subsection (13)(a) of section 531 of the Act

subsection (13)(a) of section 531 of the Act

subsection (11) of section 604 of the Taxes Consolidation Act, 1997

section 654 of the Taxes Consolidation Act, 1997

section 654 of the Taxes Consolidation Act, 1997

“an individual to whom subsection (1) applies” within the meaning of section 657 of the Taxes Consolidation Act, 1997, if paragraphs (b) and (d) of the definition of “an individual to whom subsection (1) applies” in subsection (1) of that section of that Act and subsection (2) of that section of that Act did not apply

an individual to whom subsection (1) applies within the meaning of section 657 of the Taxes Consolidation Act, 1997, if paragraphs (b) and (d) of the definition of “an individual to whom subsection (1) applies” in subsection (1) of that section of that Act and subsection (2) of that section of that Act did not apply

subsection (6) of section 731 of the Taxes Consolidation Act, 1997

section 734 of the Taxes Consolidation Act, 1997

section 734 of the Taxes Consolidation Act, 1997

section 734 of the Taxes Consolidation Act, 1997

Chapter 1 of Part 30

Chapter 1 of Part 30

section 774 or 776 of the Act

section 774 or 776 of the Act

subsection (1) of section 783 of the Taxes Consolidation Act, 1997

subsection (1) of section 783 of the Taxes Consolidation Act, 1997

section 783(1) of the Taxes Consolidation Act, 1997

section 784 or section 785

section 785

section 784 or section 785

section 787 of the Taxes Consolidation Act, 1997

section 788 of the Taxes Consolidation Act, 1997

section 850 of the Taxes Consolidation Act, 1997

section 850(1) of the Taxes Consolidation Act, 1997

section 850 of the Taxes Consolidation Act, 1997

section 850 of the Taxes Consolidation Act, 1997

section 850 of the Taxes Consolidation Act, 1997

section 851 of the Taxes Consolidation Act, 1997

section 851 of the Taxes Consolidation Act, 1997

section 851 of the Taxes Consolidation Act, 1997

section 851 of the Taxes Consolidation Act, 1997

section 851 of the Taxes Consolidation Act, 1997

section 851 of the Taxes Consolidation Act, 1997

section 851 of the Taxes Consolidation Act, 1997

section 851 of the Taxes Consolidation Act, 1997

section 852 of the Taxes Consolidation Act, 1997

section 852 of the Taxes Consolidation Act, 1997

section 852 of the Act of 1997

sections 886 and 905

sections 886 and 905

Section 928(1) and 964(2) of the Taxes Consolidation Act, 1997

Chapter 1 of Part 40 (Appeals) of the Taxes Consolidation Act, 1997

Chapter 1 of Part 40 (Appeals) of the Taxes Consolidation Act, 1997

Part 40, other than sections 942, 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997

Subsection (3) of section 933 of the Taxes Consolidation Act, 1997

Sections 941 and 942 of the Taxes Consolidation Act, 1997

Sections 941 and 942 of the Taxes Consolidation Act, 1997

Part 40, other than sections 942, 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997

Part 40, other than sections 942, 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997

Part 40, other than sections 942, 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997

Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, but without regard to section 1015 of that Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, applies but without regard to sections 1015 to 1024 of that Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997 (but without regard to sections 1015 to 1024 of that Act)

Chapter 4 of Part 42 of them Taxes Consolidation Act, 1997

Chapter 4 of Part 42 of the Act of 1997

the Act of 1997 (other than Chapter 4 of Part 42)

Section 962 of the Act, as applied by section 993 of the Act

sections 962, 963, 966 and 998 of the Act

sections 962, 963, 964(1), 966, 967 and 998 of the Taxes Consolidation Act, 1997

under section 962 of the Taxes Consolidation Act, 1997

section 962

Section 962 of the Taxes Consolidation Act, 1997

section 962 of the Taxes Consolidation Act, 1997

Section 963 of the Act, as applied by section 993 of the Act

sections 962, 963, 966 and 998 of the Act

sections 962, 963, 964(1), 966, 967 and 998 of the Taxes Consolidation Act, 1997

Section 963 of the Taxes Consolidation Act, 1997

sections 962, 963, 964(1), 966, 967 and 998 of the Taxes Consolidation Act, 1997

Section 964(1) of the Taxes Consolidation Act, 1997

Section 928(1) and 964(2) of the Taxes Consolidation Act, 1997

sections 962, 963, 966 and 998 of the Act

sections 962, 963, 964(1), 966, 967 and 998 of the Taxes Consolidation Act, 1997

Section 966 of the Taxes Consolidation Act, 1997

sections 962, 963, 964(1), 966, 967 and 998 of the Taxes Consolidation Act, 1997

Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, but without regard to section 1015 of that Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, applies but without regard to sections 1015 to 1024 of that Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997 (but without regard to sections 1015 to 1024 of that Act)

Chapter 4 of Part 42 of them Taxes Consolidation Act, 1997

Chapter 4 of Part 42 of the Act of 1997

the Act of 1997 (other than Chapter 4 of Part 42)

sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

Sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

sections 962, 963, 966 and 998 of the Act

section 991 of the Act of 1997

Section 962 of the Act, as applied by section 993 of the Act

Section 963 of the Act, as applied by section 993 of the Act

sections 962, 963, 964(1), 966, 967 and 998 of the Taxes Consolidation Act, 1997

Section 998 of the Taxes Consolidation Act, 1997

section 1002 of the Taxes Consolidation Act, 1997

Part 43 of the Act

Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997

Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, but without regard to section 1015 of that Act

sections 1015 to 1024 of the Taxes Consolidation Act, 1997

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997 (but without regard to sections 1015 to 1024 of that Act)

sections 1015 to 1024 of the Taxes Consolidation Act, 1997

Chapter 1 of Part 44 of the Taxes Consolidation Act, 1997

Chapter 1 of Part 44 of the Taxes Consolidation Act, 1997

section 1015 of that Act

section 1015 of that Act

section 1018 of the Taxes Consolidation Act, 1997

section 1018 of the Taxes Consolidation Act, 1997

section 1018 of the Taxes Consolidation Act, 1997

Section 1023 of the Taxes Consolidation Act, 1997

sections 1015 to 1024 of the Taxes Consolidation Act, 1997

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997 (but without regard to sections 1015 to 1024 of that Act)

sections 1015 to 1024 of the Taxes Consolidation Act, 1997

section 1025 of the Taxes Consolidation Act, 1997

section 1025 of the Taxes Consolidation Act, 1997

section 1044(2) of the Taxes Consolidation Act, 1997

sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

Sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

Sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

Sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

Sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

section 1065 of the Taxes Consolidation Act, 1997

sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

Sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

Sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

Sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

section 1078 of the Taxes Consolidation Act, 1997

section 1078 of the Taxes Consolidation Act, 1997

section 1078 of the Taxes Consolidation Act, 1997

section 1078 of the Taxes Consolidation Act, 1997

section 1078(2)(d) of the Taxes Consolidation Act, 1997

section 1084(1) of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094

Section 1100.

section 850 of the Taxes Consolidation Act, 1997

Chapter 1 of Part 40 (Appeals) of the Taxes Consolidation Act, 1997

section 783(1) of the Taxes Consolidation Act, 1997

section 787 of the Taxes Consolidation Act, 1997

subsection (1) of section 466 of the Taxes Consolidation Act, 1997

section 451 of the Taxes Consolidation Act, 1997

section 851 of the Taxes Consolidation Act, 1997

Chapter 4 of Part 42 of them Taxes Consolidation Act, 1997

section 195, 231 or 232 of the Taxes Consolidation Act, 1997

Chapter 1 of Part 44 of the Taxes Consolidation Act, 1997

the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997

section 1084(1) of the Taxes Consolidation Act, 1997

section 1018 of the Taxes Consolidation Act, 1997

Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997

the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997

Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997

Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997

section 851 of the Taxes Consolidation Act, 1997

section 852 of the Taxes Consolidation Act, 1997

section 850 of the Taxes Consolidation Act, 1997

Part 40, other than sections 942, 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1094 of the Taxes Consolidation Act, 1997

section 1078(2)(d) of the Taxes Consolidation Act, 1997

“the Act of 1997” means the Taxes Consolidation Act, 1997;

The Value-Added Tax Act, 1972:

section 1, in the definition of “Appeal Commissioners”

section 1, in the definition of “Collector-General”

section 1, in the definition of “inspector of taxes”

section 1, in the definition of “secretary”

section 1(2)(bb)

section 1(2)(c)(i)

section 1(2)(c)(ii)

section 18(1)(a)(iia)

section 24(1)(b)

section 24(5)

section 27(11)

section 31

The Youth Employment Agency Act, 1981:

section 1 (1), in the definition of “the Collector-General”

section 1 (1), in the definition of “emoluments”