Links from Section 653AS | ||
---|---|---|
Act | Linked to | Context |
Local Government (Charges) Act 2009 |
3.The person who complied with section 5 of the Local Government (Charges) Act 2009 in relation to the residential property. |
|
Local Government (Household Charge) Act 2011 |
2.The person who complied with section 6 of the Local Government (Household Charge) Act 2011 in relation to the residential property. |
|
section 5 |
3.The person who complied with section 5 of the Local Government (Charges) Act 2009 in relation to the residential property. |
|
section 6 |
2.The person who complied with section 6 of the Local Government (Household Charge) Act 2011 in relation to the residential property. |
|
Taxes Consolidation Act, 1997 |
6.The chargeable person with the highest total income (within the meaning of section 3(1)). |
|
Taxes Consolidation Act, 1997 |
(5)The Revenue Commissioners may specify in writing that one of the chargeable persons referred to in section 653AR(1) shall be the designated chargeable person if either— |
|
Taxes Consolidation Act, 1997 |
8.If the residential property is jointly owned and some of the joint owners are not resident or not ordinarily resident in the State, within the meaning of section 819 or 820, as the case may be, the person who is resident or ordinarily resident in the State. |
|
Taxes Consolidation Act, 1997 |
8.If the residential property is jointly owned and some of the joint owners are not resident or not ordinarily resident in the State, within the meaning of section 819 or 820, as the case may be, the person who is resident or ordinarily resident in the State. |
|
Taxes Consolidation Act, 1997 |
(7)A chargeable person aggrieved by the specification of a designated chargeable person under subsection (5) may appeal that specification to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notification issued under subsection (6). |
|
Taxes Consolidation Act, 1997 |
5.If the residential property is jointly owned and the joint owners are partners in a partnership, the precedent partner (within the meaning of section 1007). |
|
Taxes Consolidation Act, 1997 |
4.If the residential property is jointly owned and the joint owners are a married couple or civil partners, as the case may be, the assessable spouse or civil partner where an election under section 1018 or 1031D has effect. |
|
Taxes Consolidation Act, 1997 |
4.If the residential property is jointly owned and the joint owners are a married couple or civil partners, as the case may be, the assessable spouse or civil partner where an election under section 1018 or 1031D has effect. |
|
Links to Section 653AS (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
‘designated chargeable person’ shall be construed in accordance with section 653AS; |