Link Report

This report lists all the outbound links from Section 205B under the heading Links from Section 205B.

Sections and schedules within TaxSource Total linking to Section 205B are listed under Links to Section 205B (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 Links in repealed sections of the legislation are not listed.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 205B
Act Linked to Context

https://www.irishstatutebook.ie/2023/en/act/pub/0020/index.html

unresolved

205B. Payments under Mother and Baby Institutions Payment Scheme Act 2023

https://www.irishstatutebook.ie/2023/en/act/pub/0020/index.html

unresolved

“Act of 2023” means the Mother and Baby Institutions Payment Scheme Act 2023;

https://www.irishstatutebook.ie/2023/en/act/pub/0020/index.html

unresolved

“relevant payment”, in relation to a relevant person, means a payment made to the relevant person under paragraph (a), or in respect of the relevant person under paragraph (c), of section 32(1) of the Act of 2023;

https://www.irishstatutebook.ie/2023/en/act/pub/0020/index.html

unresolved

“relevant person” has the same meaning as it has in section 2 of the Act of 2023.

https://www.irishstatutebook.ie/2023/en/act/pub/0020/sec0002.html

unresolved

“relevant person” has the same meaning as it has in section 2 of the Act of 2023.

https://www.irishstatutebook.ie/2023/en/act/pub/0020/sec0032.html

unresolved

“relevant payment”, in relation to a relevant person, means a payment made to the relevant person under paragraph (a), or in respect of the relevant person under paragraph (c), of section 32(1) of the Act of 2023;

Taxes Consolidation Act, 1997

sec0018.html

(b) arises to a relevant person from the investment in whole or in part of a relevant payment or of the income derived from such a payment, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,

Taxes Consolidation Act, 1997

sec0020.html

(b) arises to a relevant person from the investment in whole or in part of a relevant payment or of the income derived from such a payment, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,

Taxes Consolidation Act, 1997

sec0059.html

(b) arises to a relevant person from the investment in whole or in part of a relevant payment or of the income derived from such a payment, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,

Taxes Consolidation Act, 1997

sec0745.html

(b) arises to a relevant person from the investment in whole or in part of a relevant payment or of the income derived from such a payment, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,

Taxes Consolidation Act, 1997

sec0747E.html

(b) arises to a relevant person from the investment in whole or in part of a relevant payment or of the income derived from such a payment, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,

Links to Section 205B (from within TaxSource Total)
Act Linked from Context

Capital Acquisitions Tax Consolidation Act, 2003

sec0082.html

(ba) any payment to which section 205A section 205A or 205B of the Taxes Consolidation Act 1997 applies;

Taxes Consolidation Act, 1997

sec0256.html

(a) income referred to in section 205A(2) or income that consists of a payment made to a relevant person (within the meaning of section 205B(1)) under section 32(1)(a) of the Mother and Baby Institutions Payment Scheme Act 2023, and

Taxes Consolidation Act, 1997

sec0256.html

(b) gains referred to in section 205A(3) or section 205B(3);

Taxes Consolidation Act, 1997

sec0267.html

(3) Where in any year of assessment (in this subsection referred to as “the relevant year”) the total income of a relevant person includes any relevant interest or would, but for the provisions of section 189(2), section 189A(3) section 189A(4) or section 192(2) section 189(2), section 189A(4), section 192(2) or section 205A(2) section 192(2), section 205A(2) or section 205B(2) , have included relevant interest, and apart from section 261(b) the relevant person would be entitled to repayment of the whole or any part of the appropriate tax deducted from that relevant interest, then, notwithstanding section 261(b), the repayment to which the relevant person would be so entitled may be made to the relevant person on the making by the relevant person to the inspector, not earlier than the end of the relevant year, of a claim in that behalf.

Taxes Consolidation Act, 1997

sec0613.html

(e) any payment to which section 205B applies.

Taxes Consolidation Act, 1997

sec0730GA.html

For the purposes of a claim to relief, under section 189, 189A or 192 section 189, 189A, 192 or 205A 192, 205A or 205B , or a repayment of income tax in consequence thereof, the amount of a payment made to a policyholder by an assurance company shall be treated as a net amount of income from the gross amount of which has been deducted income tax, of an amount equal to the amount of appropriate tax (within the meaning of section 730F) deducted from the payment, and such amount of gross income shall be treated as chargeable to tax under Case III of Schedule D.

Taxes Consolidation Act, 1997

sec0739G.html

(j) notwithstanding paragraph (a), for the purposes of a claim to relief, under section 189, 189A or 192 section 189, 189A, 192 or 205A 192, 205A or 205B , or a repayment of income tax in consequence thereof, the amount of a payment made to a unit holder shall be treated as a net amount of income from the gross amount of which has been deducted income tax (of an amount equal to the amount of appropriate tax deducted in making the payment), and such gross amount of income shall be treated as chargeable to tax under Case III of Schedule D.