Links from Section 5 | ||
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Act | Linked to | Context |
2012/en/act/pub/0052/sec0016.html |
unresolved |
(2) A residential property shall not,
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Health (Nursing Homes) Act, 1990 |
(b) the property is used exclusively for the care of individuals who have been certified by a registered medical practitioner as suffering from long term mental or physical infirmity and is registered under section 4 of the Health (Nursing Homes) Act 1990. |
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Health (Nursing Homes) Act, 1990 |
(b) the property is used exclusively for the care of individuals who have been certified by a registered medical practitioner as suffering from long term mental or physical infirmity and is registered under section 4 of the Health (Nursing Homes) Act 1990. |
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Medical Practitioners Act 2007 |
(1) In this section, a “registered medical practitioner” means a medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007. |
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section 43 |
(1) In this section, a “registered medical practitioner” means a medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007. |
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Links to Section 5 (from within TaxSource Total) | ||
Act | Linked from | Context |
(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date— |
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Section 4, 5, 7, 7A, 10A, 10B, 10C or 10D, as the case may be, shall not apply in respect of a relevant residential property unless the person who prepares the return for the property has specified in the return, in accordance with section 41A, that the property should not, in accordance with section 4, 5, 7, 7A, 10A, 10B, 10C or 10D, as the case may be, be regarded, for the purposes of section 16(1), as a relevant residential property. |
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Section 4, 5, 7, 7A, 10A, 10B, 10C or 10D, as the case may be, shall not apply in respect of a relevant residential property unless the person who prepares the return for the property has specified in the return, in accordance with section 41A, that the property should not, in accordance with section 4, 5, 7, 7A, 10A, 10B, 10C or 10D, as the case may be, be regarded, for the purposes of section 16(1), as a relevant residential property. |
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Where, for the purposes of the application of one or more of sections 4, 5, 7, 7A, 10A, 10B, 10C and 10D in respect of a relevant residential property, a liable person forms the view that such relevant residential property should not, in accordance with one or more of those sections, be regarded, for the purposes of section 16(1), as a relevant residential property, the liable person shall specify in the return the section or sections, as the case may be, in accordance with which the property should not be so regarded. |
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(a) in accordance with section 41A, a liable person specifies one or more of sections 4, 5, 7, 7A, 10A, 10B, 10C and 10D in a return, and |