Links from Section 480C | ||
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Act | Linked to | Context |
https://www.irishstatutebook.ie/1982/en/act/pub/0006/index.html |
unresolved |
“Act of 1982” means the Housing (Private Rented Dwellings) Act 1982; |
https://www.irishstatutebook.ie/2004/en/act/pub/0027/index.html |
unresolved |
“Act of 2004” means the Residential Tenancies Act 2004; |
https://www.irishstatutebook.ie/2012/en/act/pub/0052/index.html |
unresolved |
(a) the requirements of the Finance (Local Property Tax) Act 2012, in relation to the making of returns and the payment of local property tax, have been complied with in respect of all qualifying premises owned by the person chargeable, and |
Taxes Consolidation Act, 1997 |
(a) a person connected to the person chargeable by virtue of section 10, or |
|
Taxes Consolidation Act, 1997 |
“person chargeable” means an individual who is a person chargeable within the meaning of section 96; |
|
Taxes Consolidation Act, 1997 |
“rent” has the same meaning as it has in section 96; |
|
Taxes Consolidation Act, 1997 |
“rented residential premises” has the same meaning as it has in section 96; |
|
Taxes Consolidation Act, 1997 |
(a) an amount, the income tax on which, at the standard rate for the year of assessment, is equal to the amount of the tax credit claimed under this section by the person chargeable in that year or any previous year of assessment, shall be deemed to be profits or gains of the person chargeable computed under section 97(1) in the year of assessment, and |
|
Taxes Consolidation Act, 1997 |
“relevant amount”, in relation to a person chargeable in a year of assessment, means the amount of profits or gains arising from all qualifying premises owned by the person chargeable and on which the person chargeable is assessed to tax under Case V of Schedule D after any allowance is made in charging the income under Case V of Schedule D in accordance with section 305(1)(a) or relief for losses under section 384; |
|
Taxes Consolidation Act, 1997 |
“relevant amount”, in relation to a person chargeable in a year of assessment, means the amount of profits or gains arising from all qualifying premises owned by the person chargeable and on which the person chargeable is assessed to tax under Case V of Schedule D after any allowance is made in charging the income under Case V of Schedule D in accordance with section 305(1)(a) or relief for losses under section 384; |
|
Taxes Consolidation Act, 1997 |
(b) the person chargeable 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. |
|
Links to Section 480C (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |