| Links from Section 464 | ||
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Taxes Consolidation Act, 1997 |
Where for any year of assessment an individual is entitled to a basic personal tax credit under section 461 and proves that at any time during that year of assessment— |
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Taxes Consolidation Act, 1997 |
was of the age of 65 years or over, the individual shall, in addition to the tax credit to which the individual is entitled under section 461 for that year of assessment, be entitled to an additional tax credit (to be known as the “age tax credit”) of— |
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Taxes Consolidation Act, 1997 |
(b) in the case of a married person whose spouse is living with him or her and who is assessed to tax in accordance with section 1017, either the individual or the individual’s spouse, or |
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Taxes Consolidation Act, 1997 |
(i) in a case where the individual is
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Taxes Consolidation Act, 1997 |
(c) in the case of a civil partner whose civil partner is living with him or her and who is assessed to tax in accordance with section 1031C, either the individual or the individual’s civil partner, |
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Taxes Consolidation Act, 1997 |
(i) in a case where the individual is
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| Links to Section 464 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(ii) relief under sections 461, 464, 465 (other than
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Taxes Consolidation Act, 1997 |
(ii) in so far as it flows from relief under sections 461, 464, 465 (other than subsection (3)) and 468, in the proportions of one-half and one-half, |
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Taxes Consolidation Act, 1997 |
“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A,
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(3) The provisions referred to in subsection (2) are sections 461, 461A, 462B, 463, 464, 465, 466, 466A, 468, 470(2), 472, 472AB,
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