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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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959B Supplemental interpretation provisions.

(1) For the purposes of the meaning assigned to ‘chargeable person’ in section 959A, it does not include a person—

(a) whose only source or sources of income for a tax year is or are sources the income from which consists of emoluments to which Chapter 4 of Part 42 applies, but for this purpose a person who, in addition to such source or sources of income, has another source or other sources of income shall be deemed for the tax year to be a person whose only source or sources of income for the tax year is or are sources the income from which consists of emoluments to which Chapter 4 of Part 42 applies [3]>if the income from that other source or those other sources is taken into account in determining the amount of his or her tax credits and standard rate cut-off point for the tax year applicable to those emoluments, and, for the purposes of deciding whether such income should be so taken into account, the Revenue Commissioners may have regard to the amount for that, or any previous, tax year of the income of the person from that other source or those other sources before deductions, losses, allowances and other reliefs,<[3][3]>if the income from that other source or those other sources, which does not exceed [4]>€3,174<[4] [4]>€5,000<[4] in total—<[3]

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(i) is taken into account in determining the amount of his or her tax credits and standard rate cut-off point for the tax year applicable to those emoluments, or

(ii) is fully taxed at source under section 261,

and, for the purposes of deciding whether such income should be taken into account in determining the amount of tax credits and standard rate cut-off point for the tax year, the Revenue Commissioners may have regard to the amount for that, or any previous, tax year of the income of the person from that other source or those other sources before deductions, losses, allowances and other reliefs,

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(b) who for the tax year has been excluded by a Revenue officer from the requirements of Chapter 3 by reason of a notice given under section 959N, or

(c) who is chargeable to tax for the tax year by reason only of section 237, 238 or 239,

but paragraph (a) shall not apply to a person who is a director or, in the case of a person to whom section 1017 or 1031C applies, whose spouse or civil partner is a director (within the meaning of section 116) of a body corporate other than a body corporate which during a period of 3 years ending on 5 April in the tax year—

(i) was not entitled to any assets other than cash on hands, or a sum of money on deposit within the meaning of section 895, not exceeding €130,

(ii) did not carry on a trade, business or other activity including the making of investments, and

(iii) did not pay charges on income within the meaning of section 243.

(2) (a) In the Acts (other than in this Part), any reference however expressed to a person being assessed to tax, to an assessment being made on a person, or to a person being charged to tax by an assessment, shall be construed as including a reference to a person being so assessed or so charged by a self assessment made under Chapter 4.

(b) For the purposes of paragraph (a), the reference to assessment and self assessment includes an amended assessment and an amended self assessment.

(3) (a) Where any obligation or requirement is imposed on a person in any capacity under this Part and a corresponding obligation or requirement is imposed on that person in another capacity, the discharge of any one of those obligations or requirements shall not release the person from the other obligation or requirement.

(b) A person shall not in any capacity have an obligation or requirement imposed on that person under this Part by reason only that such obligation or requirement is imposed on that person in any other capacity.

(c) Where but for any of the subsequent provisions of this Part any such obligation or requirement would have been imposed on a person in more than one capacity, a release from such obligation or requirement under any of those provisions by reason of any fact or circumstance applying in relation to that person’s liability to tax in any one capacity shall not release that person from such obligation or requirement as is imposed on that person in a capacity other than that in which that fact or circumstance applies.

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(4) (a) References in this Part to tax payable, tax which would be payable or tax found to be payable shall be construed in accordance with the definition of ‘amount of tax payable’ in section 959A and any related references shall 5 also be construed accordingly.

(b) Paragraph (a) shall apply regardless of the type of tax to which the reference applies.

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Inserted by FA12 sched4(part1) and FA12 s129. Note: FA12 s129 Subject to the below, this section takes effect on and from 1 January 2013. This section applies— (a) in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as respects the year of assessment 2013 and subsequent years of assessment. This section does not affect the application of the provisions of the TCA97, which are amended or deleted by this section, as respects chargeable periods prior to those referred to above.

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Inserted by FA13 sched1(part1)(e). FA13 sched1 (2) This section applies— in the case of a chargeable period (within the meaning of section 321(2)) which is an accounting period of a company, as respects chargeable periods that start on or after 1 January 2013, and (b) in a case other than that referred to in paragraph (a), as 25 respects the year of assessment (within the meaning of section 2(1)) 2013 and subsequent years of assessment.

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Substituted by FA14 s86.

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Substituted by FA15 s13(1). Applies for the year of assessment 2016 and each subsequent year of assessment.