Links from Section 478A | ||
---|---|---|
Act | Linked to | Context |
Public Health (Alcohol) Act 2018) |
(b) the provision of food and drink, in a form suitable for human consumption without further preparation, in a hotel, restaurant, cafe, licensed premises (within the meaning of section 2 of the Public Health (Alcohol) Act 2018) or other similar establishment, where the food and drink so provided is consumed in the establishment in which it is provided; |
|
section 2 |
(b) the provision of food and drink, in a form suitable for human consumption without further preparation, in a hotel, restaurant, cafe, licensed premises (within the meaning of section 2 of the Public Health (Alcohol) Act 2018) or other similar establishment, where the food and drink so provided is consumed in the establishment in which it is provided; |
|
section 262 |
“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; |
|
section 9 |
(b) premises that are listed in the list published or caused to be published by the National Tourism Development Authority under section 9 of the Tourist Traffic Act 1957; |
|
section 9 |
(iii) in the case of premises listed in the list published or caused to be published by the National Tourism Development Authority under section 9 of the Tourist Traffic Act 1957, details of such listing; |
|
Social Welfare Consolidation Act 2005 |
“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; |
|
Taxes Consolidation Act, 1997 |
(7) Notwithstanding any other provision of the Income Tax Acts or Part 18D, where the amount of a tax credit to which a claimant is entitled under this section in a tax year is greater than the amount of income tax payable by the claimant for the tax year after any other allowance, deduction or relief specified in the Table to section 458 has been given to the claimant, the difference between the amount of the tax credit and the amount of income tax payable may be set against a charge to universal social charge which is due and payable by the claimant for that tax year. |
|
Taxes Consolidation Act, 1997 |
(4) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A in relation to the confidentiality of taxpayer information (within the meaning of that section), the trading name, business address and nature of the business of all qualifying service providers shall be published on the website of the Revenue Commissioners. |
|
Taxes Consolidation Act, 1997 |
(a) in a case in which the claimant is a married person assessed to tax for the tax year in accordance with section 1017 or a civil partner assessed to tax for the tax year in accordance with section 1031C, the claimant or his or her spouse or civil partner, or |
|
Taxes Consolidation Act, 1997 |
(i) in a case in which the claimant is, for each of those tax years, a married person assessed to tax in accordance with section 1017 or a civil partner assessed to tax in accordance with section 1031C,€250, or |
|
Taxes Consolidation Act, 1997 |
(b) Where a claimant is entitled under this section to a tax credit for each of the tax years 2020 and 2021 and is, for only one of those tax years, a married person assessed to tax in accordance with section 1017 or a civil partner assessed to tax in accordance with section 1031C, the aggregate of the tax credits in respect of the claimant and his or her spouse or civil partner for those tax years shall be determined as if the claimant were a married person assessed to tax in accordance with section 1017 or a civil partner assessed to tax in accordance with section 1031C for each of those tax years. |
|
Taxes Consolidation Act, 1997 |
(b) Where a claimant is entitled under this section to a tax credit for each of the tax years 2020 and 2021 and is, for only one of those tax years, a married person assessed to tax in accordance with section 1017 or a civil partner assessed to tax in accordance with section 1031C, the aggregate of the tax credits in respect of the claimant and his or her spouse or civil partner for those tax years shall be determined as if the claimant were a married person assessed to tax in accordance with section 1017 or a civil partner assessed to tax in accordance with section 1031C for each of those tax years. |
|
Taxes Consolidation Act, 1997 |
(a) in a case in which the claimant is a married person assessed to tax for the tax year in accordance with section 1017 or a civil partner assessed to tax for the tax year in accordance with section 1031C, the claimant or his or her spouse or civil partner, or |
|
Taxes Consolidation Act, 1997 |
(i) in a case in which the claimant is, for each of those tax years, a married person assessed to tax in accordance with section 1017 or a civil partner assessed to tax in accordance with section 1031C,€250, or |
|
Taxes Consolidation Act, 1997 |
(b) Where a claimant is entitled under this section to a tax credit for each of the tax years 2020 and 2021 and is, for only one of those tax years, a married person assessed to tax in accordance with section 1017 or a civil partner assessed to tax in accordance with section 1031C, the aggregate of the tax credits in respect of the claimant and his or her spouse or civil partner for those tax years shall be determined as if the claimant were a married person assessed to tax in accordance with section 1017 or a civil partner assessed to tax in accordance with section 1031C for each of those tax years. |
|
Taxes Consolidation Act, 1997 |
(b) Where a claimant is entitled under this section to a tax credit for each of the tax years 2020 and 2021 and is, for only one of those tax years, a married person assessed to tax in accordance with section 1017 or a civil partner assessed to tax in accordance with section 1031C, the aggregate of the tax credits in respect of the claimant and his or her spouse or civil partner for those tax years shall be determined as if the claimant were a married person assessed to tax in accordance with section 1017 or a civil partner assessed to tax in accordance with section 1031C for each of those tax years. |
|
Taxes Consolidation Act, 1997 |
(e) the service provider’s tax clearance access number (within the meaning of section 1094); |
|
Taxes Consolidation Act, 1997 |
(b) has been issued with a tax clearance certificate in accordance with section 1095 and such tax clearance certificate has not been rescinded under subsection (3A) of that section, and |
|
Tourist Traffic Act 1957 |
(b) premises that are listed in the list published or caused to be published by the National Tourism Development Authority under section 9 of the Tourist Traffic Act 1957; |
|
Tourist Traffic Act 1957 |
(iii) in the case of premises listed in the list published or caused to be published by the National Tourism Development Authority under section 9 of the Tourist Traffic Act 1957, details of such listing; |
|
Value-Added Tax Consolidation Act 2010 |
(c) is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a VAT registration number under section 65 of that Act; |
|
Value-Added Tax Consolidation Act 2010 |
(c) is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a VAT registration number under section 65 of that Act; |
|
Value-Added Tax Consolidation Act 2010 |
(c) is an accountable person under section 5 of the Value-Added Tax Consolidation Act 2010 and has been assigned a VAT registration number under section 65 of that Act; |
|
Links to Section 478A (from within TaxSource Total) | ||
Act | Linked from | Context |
(a) in section 458, in Part 2 of the Table to that section, by inserting ‘Section 478A’ after ‘Section 478’, and |
||
Taxes Consolidation Act, 1997 |