| Links from Schedule 26A | ||
|---|---|---|
| Act | Linked to | Context |
|
1992 |
4. An institution in the State in receipt of public funding which provides courses to which a scheme approved by the Minister
for Education and Science under the Local Authorities (Higher Education Grants) Acts, 1968 to 1992, applies or any body established
|
|
|
Higher Education Authority Act 2022 |
3. A designated institution of higher education within the meaning of the Higher Education Authority Act 2022 that falls under paragraph (a) of section 53(1) of that Act or any body established for the sole purpose of raising funds for such an institution. |
|
|
https://www.irishstatutebook.ie/eli/2014/act/38/enacted/en/html |
unresolved |
3B. Where a body (referred to in this paragraph as a ‘restructured body’) has been the subject of any process of re-organisation (whether under Part 9 of the Companies Act 2014 or otherwise), other than amalgamation, such that the body has changed its legal form (referred to in this paragraph as the ‘successor body’) and— |
|
Local Authorities (Higher Education Grants) Acts, 1968 |
4. An institution in the State in receipt of public funding which provides courses to which a scheme approved by the Minister
for Education and Science under the Local Authorities (Higher Education Grants) Acts, 1968 to 1992, applies or any body established
|
|
|
Qualifications and Quality Assurance (Education and Training) Act 2012 |
Qualifications and Quality Assurance (Education and Training) Act 2012 |
5. An institute of higher education
|
|
section 53(1) |
3. A designated institution of higher education within the meaning of the Higher Education Authority Act 2022 that falls under paragraph (a) of section 53(1) of that Act or any body established for the sole purpose of raising funds for such an institution. |
|
|
Taxes Consolidation Act, 1997 |
(i) it has been granted exemption from tax for the purposes of section 207 for a period of not less than 2 years, or |
|
|
Taxes Consolidation Act, 1997 |
(ii) it received a notice of determination from the Revenue Commissioners in accordance with section 208A at least 2 years before that date, |
|
|
Taxes Consolidation Act, 1997 |
17. A body to which section 209 applies which is a body for the promotion of the observance of the Universal Declaration of Human Rights or the implementation of the European Convention for the Protection of Human Rights and Fundamental Freedoms or both the promotion of the observance of that Declaration and the implementation of that Convention. |
|
|
Taxes Consolidation Act, 1997 |
||
|
Taxes Consolidation Act, 1997 |
List of approved bodies for the purposes of section 848A |
|
| Links to Schedule 26A (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“eligible charity” has the meaning assigned to it by paragraph 1 of Part 3 of Schedule 26A; |
|
|
Taxes Consolidation Act, 1997 |
“approved body” means a body specified in Part 1 of Schedule 26A; |
|
|
Taxes Consolidation Act, 1997 |
(c) This section shall be construed together with Schedule 26A. |
|
|
Taxes Consolidation Act, 1997 |
(a) the Revenue Commissioners withdraw the authorisation of an approved body by a notice in writing in accordance with paragraph 7 of Part 3 of Schedule 26A, and |
|
|
Taxes Consolidation Act, 1997 |
(14) Where any body to which Part 2 or Part 3 of Schedule 26A relates has been approved or is the holder of an authorisation, as the case may be, under any enactment and, that approval or authorisation has not been withdrawn on the day prior to the coming into operation of this section, such body shall be deemed to be an approved body for the purposes of this section. |
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