| Links from Section 653V | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
4. The liable person with the highest total income (within the meaning of section 3(1)). |
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Taxes Consolidation Act, 1997 |
(2) This section has effect for the purpose of determining who shall be the designated liable person for the purposes of section 653U(1). |
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Taxes Consolidation Act, 1997 |
(3) Subject to subsections (4) and (5), for the purposes of section 653U(1), the designated liable person shall be— |
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Taxes Consolidation Act, 1997 |
(4) Notwithstanding subsection (3), for the purposes of section 653U(1) the designated liable person shall, if the Revenue Commissioners exercise the power under subsection (5), be the person specified by them in the exercise of that power. |
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Taxes Consolidation Act, 1997 |
(5) The Revenue Commissioners may specify in writing that one of the liable persons, referred to in section 653U(1), in relation to a relevant site shall be the designated liable person if either— |
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Taxes Consolidation Act, 1997 |
3. If the relevant site is jointly owned and the joint owners are partners in a partnership, the precedent partner (within the 4 meaning of section 1007). |
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Taxes Consolidation Act, 1997 |
2. If the relevant site is jointly owned and the joint owners are 3 married to each other or civil partners of each other, as the case may be, the assessable spouse or civil partner where an election under section 1018 or 1031D has effect. |
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Taxes Consolidation Act, 1997 |
2. If the relevant site is jointly owned and the joint owners are 3 married to each other or civil partners of each other, as the case may be, the assessable spouse or civil partner where an election under section 1018 or 1031D has effect. |
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| Links to Section 653V (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“designated liable person” shall be construed in accordance with section 653V; |
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Taxes Consolidation Act, 1997 |
“liable person”, in respect of a relevant site, is, subject to section 653V and 653AI, the owner of that site on the liability date; |
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Taxes Consolidation Act, 1997 |
the Revenue Commissioners shall designate a person to be the designated liable person in accordance with section 653V and subsection (2) shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(b) in respect of a liable person or designated liable person (as determined in accordance with section 653V)— |
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