Link Report

This report lists all the outbound links from Section 187 under the heading Links from Section 187.

Sections and schedules within TaxSource Total linking to Section 187 are listed under Links to Section 187 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 187
Act Linked to Context

Finance Act, 2001

index.html

(a) in a case where the individual would apart from this section be entitled to a tax credit specified in section 461(a) (inserted by the Finance Act, 2001), £6,068 €10,420, and

Taxes Consolidation Act, 1997

sec0188.html

(2) (a) For the purposes of this section and section 188, where a claimant proves that he or she has living at any time during the year of assessment any qualifying child, then, subject to subsection (3), the specified amount (within the meaning of this section or section 188, as the case may be) shall be increased for that year of assessment by—

Taxes Consolidation Act, 1997

sec0188.html

(2) (a) For the purposes of this section and section 188, where a claimant proves that he or she has living at any time during the year of assessment any qualifying child, then, subject to subsection (3), the specified amount (within the meaning of this section or section 188, as the case may be) shall be increased for that year of assessment by—

Taxes Consolidation Act, 1997

sec0188.html

(b) Any question as to whether a child is a qualifying child for the purposes of this section or section 188 shall be determined on the same basis as it would be for the purposes of section 462, but without regard to subsections (1)(b), (2), (3) and (5) of that section. subsections (1)(b), (2) and (3) of that section.

Taxes Consolidation Act, 1997

sec0188.html

(3) Where for any year of assessment 2 or more individuals are, or but for this subsection would be, entitled under subsection (2) to an increase in the specified amount (within the meaning of this section or section 188, as the case may be) in respect of the same child, the following provisions shall apply:

Taxes Consolidation Act, 1997

sec0461.html

(a) in a case where the individual would apart from this section be entitled to a tax credit specified in section 461(a) (inserted by the Finance Act, 2001), £6,068 €10,420, and

Taxes Consolidation Act, 1997

sec0462.html

(b) Any question as to whether a child is a qualifying child for the purposes of this section or section 188 shall be determined on the same basis as it would be for the purposes of section 462, but without regard to subsections (1)(b), (2), (3) and (5) of that section. subsections (1)(b), (2) and (3) of that section.

Links to Section 187 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec1024.html

(b) Any reduction of income tax to be made under section 187(4)(b) or 188(5) for a year of assessment shall be allocated to the husband and to the wife in proportion to the amounts of income tax which but for section 187(4)(b) or 188(5) would have been payable by the husband and by the wife for that year.

Taxes Consolidation Act, 1997

sec1024.html

(b) Any reduction of income tax to be made under section 187(4)(b) or 188(5) for a year of assessment shall be allocated to the husband and to the wife in proportion to the amounts of income tax which but for section 187(4)(b) or 188(5) would have been payable by the husband and by the wife for that year.

Taxes Consolidation Act, 1997

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(5) Where this Chapter applies to an individual for a tax year, the provisions of section 187 (as amended by the Finance Act 2008) or section 188 shall not apply to the individual for that year.