No 39 of 1997, Section 469, Link Report

Links from Section 469
Act	Linked to	Context
Dentists Act, 1985	index.html	(b) registered in the register established under section 26 of the Dentists Act, 1985, or,
Dentists Act, 1985	sec0026.html	(b) registered in the register established under section 26 of the Dentists Act, 1985, or,
Medical Practitioners Act 2007	Medical Practitioners Act 2007	(a) registered in the register established under ~~section 26 of the Medical Practitioners Act, 1978~~ section 43 of the Medical Practitioners Act 2007,
Nursing Homes Support Scheme Act 2009	Nursing Homes Support Scheme Act 2009	(b) For the purposes of this section any contribution made by an individual in defraying expenses incurred in respect of nursing home fees where such an individual is entitled to or has received State support (within the meaning of section 3(1) of the Nursing Homes Support Scheme Act 2009) shall be treated as health expenses qualifying for relief under this section.
Nursing Homes Support Scheme Act 2009	Nursing Homes Support Scheme Act 2009	(c) Financial support (within the meaning of the Nursing Homes Support Scheme Act 2009) shall not be treated as health expenses for the purposes of this section.
section 3(1)	section 3(1)	(b) For the purposes of this section any contribution made by an individual in defraying expenses incurred in respect of nursing home fees where such an individual is entitled to or has received State support (within the meaning of section 3(1) of the Nursing Homes Support Scheme Act 2009) shall be treated as health expenses qualifying for relief under this section.
section 43	section 43	(a) registered in the register established under ~~section 26 of the Medical Practitioners Act, 1978~~ section 43 of the Medical Practitioners Act 2007,
Taxes Consolidation Act, 1997	sec0016.html	(2) (a) Subject to this section, where an individual for a year of assessment proves that in the year of assessment he or she defrayed health expenses incurred for the provision of health care, the income tax to be charged on the individual, other than in accordance with section 16(2), for that year of assessment shall be reduced by the lesser of—
Taxes Consolidation Act, 1997	sec0458.html	(6) Notwithstanding sections 458(2) and 459(2)—
Taxes Consolidation Act, 1997	sec0459.html	(6) Notwithstanding sections 458(2) and 459(2)—
Taxes Consolidation Act, 1997	sec1017.html	(a) (i) any expenses defrayed by a married man in a year of assessment shall be deemed to have been defrayed by his wife if for the year of assessment she is to be treated under the Income Tax Acts as living with him and she is assessed to tax in accordance with section 1017, or (i) any expenses defrayed by a married man in a year of assessment shall be deemed to have been defrayed by his wife if for the year of assessment she is to be treated under the Income Tax Acts as living with him and she is assessed to tax in accordance with section 1017,
Taxes Consolidation Act, 1997	sec1017.html	(ii) any expenses defrayed by a married woman in a year of assessment shall be deemed to have been defrayed by her husband if for the year of assessment she is to be treated under the Income Tax Acts as living with him and he is assessed to tax in accordance with section 1017, or
Taxes Consolidation Act, 1997	sec1031C.html	(iii) any expenses defrayed by a civil partner in a year of assessment shall be deemed to have been defrayed by his or her civil partner if for the year of assessment the first-mentioned civil partner is to be treated under the Income Tax Acts as living with his or her civil partner and is assessed to tax in accordance with section 1031C,
Links to Section 469 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec1024.html	(v) relief under section 469, in the proportions in which they bore the expenditure giving rise to the relief;
Taxes Consolidation Act, 1997	sec1031I.html	(v) in so far as it flows from relief under section 469, in the proportions in which each civil partner incurred the expenditure giving rise to the relief,
Taxes Consolidation Act, 1997	sec0112AA.html	(a) actual health expenses (within the meaning of section 469), being a contract of medical insurance, or
Taxes Consolidation Act, 1997	sec0112AA.html	(b) dental expenses other than expenses in respect of routine dental treatment (within the meaning of section 469), being a contract of dental insurance;
Taxes Consolidation Act, 1997	sec0118.html	(b) In this subsection, “health care” and “health expenses” have the same meanings respectively as they have in section 469.
Taxes Consolidation Act, 1997	sec0118.html	(c) Relief shall not be given under section 469 in respect of the expense referred to in paragraph (a) incurred by a director or employee and reimbursed by the body corporate.
Taxes Consolidation Act, 1997	sec0458.html	Section 469
Taxes Consolidation Act, 1997	sec0470.html	(a) actual health expenses (within the meaning of section 469), being a contract of medical insurance, or
Taxes Consolidation Act, 1997	sec0470.html	(b) dental expenses other than expenses in respect of routine dental treatment (within the meaning of section 469), being a contract of dental insurance;
Taxes Consolidation Act, 1997	sec0470B.html	“insured person”, in relation to a relevant contract, means an individual, the ~~spouse~~ spouse or civil partner of the individual, or the children or other dependents of the individual or of the ~~spouse~~ spouse or civil partner of the individual, in respect of whom the relevant contract provides specifically, whether in conjunction with other benefits or not, for the reimbursement or discharge, in whole or in part, of actual health expenses (within the meaning of section 469);
Taxes Consolidation Act, 1997	sec0470B.html	“relevant contract” means a contract of insurance (not being an excluded contract of insurance) which provides for the making of in-patient indemnity payments under the contract and which, in relation to an individual, the ~~spouse~~ spouse or civil partner of the individual, or the children or other dependents of the individual or of the ~~spouse~~ spouse or civil partner of the individual, provides specifically, whether in conjunction with other benefits or not, for the reimbursement or discharge, in whole or in part, of actual health expenses (within the meaning of section 469), being a contract of medical insurance;
Taxes Consolidation Act, 1997	sec0520.html	“practitioner” has the same meaning as in section 469;