Links from Section 473C | ||
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Act | Linked to | Context |
https://www.irishstatutebook.ie/2000/en/act/pub/0030/index.html |
unresolved |
(b) the provisions of any permission required under the Planning and Development Acts 2000 to 2022 and granted on or before 31 December 2022 in respect of the residential property are not complied with or such permission has ceased to exist, or |
https://www.irishstatutebook.ie/2005/en/act/pub/0026/index.html |
unresolved |
“PPS Number”, in relation to an individual, means the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005; |
https://www.irishstatutebook.ie/2005/en/act/pub/0026/sec0262.html |
unresolved |
“PPS Number”, in relation to an individual, means the individual’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005; |
https://www.irishstatutebook.ie/2012/en/act/pub/0052/index.html |
unresolved |
“local property tax number” means the unique identification number assigned to a residential property by the Revenue Commissioners under section 27 of the Finance (Local Property Tax) Act 2012; |
https://www.irishstatutebook.ie/2012/en/act/pub/0052/index.html |
unresolved |
(a) a charge to Local Property Tax under section 16 of the Finance (Local Property Tax) Act 2012 applies to the residential property concerned for the calendar year 2023 and the requirements of Part 7 of that Act are not complied with, |
https://www.irishstatutebook.ie/2012/en/act/pub/0052/sec0016.html |
unresolved |
(a) a charge to Local Property Tax under section 16 of the Finance (Local Property Tax) Act 2012 applies to the residential property concerned for the calendar year 2023 and the requirements of Part 7 of that Act are not complied with, |
https://www.irishstatutebook.ie/2012/en/act/pub/0052/sec0027.html |
unresolved |
“local property tax number” means the unique identification number assigned to a residential property by the Revenue Commissioners under section 27 of the Finance (Local Property Tax) Act 2012; |
https://www.irishstatutebook.ie/2013/en/act/pub/0045/index.html |
unresolved |
“credit information provider” has the meaning given to it by section 2 of the Credit Reporting Act 2013; |
https://www.irishstatutebook.ie/2013/en/act/pub/0045/sec0002.html |
unresolved |
“credit information provider” has the meaning given to it by section 2 of the Credit Reporting Act 2013; |
Taxes Consolidation Act, 1997 |
(c) any interest in a residential property was acquired from an individual who is connected, within the meaning of section 10, with the individual acquiring such interest and it appears that the purchase price of the residential property substantially exceeds the value of what is acquired. |
|
Taxes Consolidation Act, 1997 |
(b) an individual is allowed, in accordance with section 836(2), a deduction under section 114 in respect of expenses in maintaining a residential property, this section shall not apply to qualifying interest paid in that year in respect of that residential property. |
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Taxes Consolidation Act, 1997 |
“dependent relative”, in relation to an individual, means any of the persons mentioned in paragraph (a) or (b) of subsection (2), or in paragraph (a) or (b) of subsection (2A), of section 466 in respect of whom the individual is entitled to a tax credit under that section; |
|
Taxes Consolidation Act, 1997 |
“personal representative” has the same meaning as in section 799; |
|
Taxes Consolidation Act, 1997 |
(a) an individual is entitled, in respect of a residential property, to an allowance to which subsection (1), (1A) or (1B) of section 836 applies, or |
|
Taxes Consolidation Act, 1997 |
(b) an individual is allowed, in accordance with section 836(2), a deduction under section 114 in respect of expenses in maintaining a residential property, this section shall not apply to qualifying interest paid in that year in respect of that residential property. |
|
Taxes Consolidation Act, 1997 |
(3) Where a claimant is assessed to tax in accordance with section 1017 or 1031C in a year of assessment, any qualifying interest paid by the claimant’s spouse or civil partner in that year of assessment shall, for the purposes of this section, be deemed to have been paid by the claimant. |
|
Taxes Consolidation Act, 1997 |
(3) Where a claimant is assessed to tax in accordance with section 1017 or 1031C in a year of assessment, any qualifying interest paid by the claimant’s spouse or civil partner in that year of assessment shall, for the purposes of this section, be deemed to have been paid by the claimant. |
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Links to Section 473C (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |