Links from Section 847AA | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(f) neither the donor nor any person connected (within the meaning of section 10) with the donor receives, either directly or indirectly, a benefit in consequence of making the donation, including, in particular, a right to membership of the national governing body or a right to use the facilities of that body, |
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Taxes Consolidation Act, 1997 |
(g) it is not conditional on or associated with, or part of an arrangement involving, the acquisition of property by the national governing body, otherwise than by way of gift, from the donor or a person connected (within the meaning of section 10) with the donor, and |
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Taxes Consolidation Act, 1997 |
(c) is an approved body of persons within the meaning of section 235(1); |
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Taxes Consolidation Act, 1997 |
(b) measures to support elite athletes in achieving excellence in competitive sport (within the meaning of section 235(1)(b)); |
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Taxes Consolidation Act, 1997 |
neither section 235(2) nor 235A(2) shall apply to the amount of that relevant donation. |
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Taxes Consolidation Act, 1997 |
neither section 235(2) nor 235A(2) shall apply to the amount of that relevant donation. |
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Taxes Consolidation Act, 1997 |
(c) For the purposes of paragraph (a)(i), any such deduction or set-off shall not be taken into account in determining the net relevant earnings (within the meaning of section 787) of the individual or, as the case may be, the individual’s spouse or civil partner for the relevant year of assessment. |
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Taxes Consolidation Act, 1997 |
(c) For the purposes of paragraph (a)(i), any such deduction or set-off shall not be taken into account in determining the net relevant earnings (within the meaning of section 787) of the individual or, as the case may be, the individual’s spouse or civil partner for the relevant year of assessment. |
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Taxes Consolidation Act, 1997 |
(d) it is not a relevant donation to which section 847A or 848A applies, |
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Taxes Consolidation Act, 1997 |
(d) it is not a relevant donation to which section 847A or 848A applies, |
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Taxes Consolidation Act, 1997 |
(II) the total income of the individual or, where the individual’s spouse or civil partner is assessed to income tax in accordance with section 1017 or 1031C, the total income of the spouse or civil partner shall be calculated accordingly; |
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Taxes Consolidation Act, 1997 |
(II) the total income of the individual or, where the individual’s spouse or civil partner is assessed to income tax in accordance with section 1017 or 1031C, the total income of the spouse or civil partner shall be calculated accordingly; |
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Taxes Consolidation Act, 1997 |
(II) the total income of the individual or, where the individual’s spouse or civil partner is assessed to income tax in accordance with section 1017 or 1031C, the total income of the spouse or civil partner shall be calculated accordingly; |
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Taxes Consolidation Act, 1997 |
(II) the total income of the individual or, where the individual’s spouse or civil partner is assessed to income tax in accordance with section 1017 or 1031C, the total income of the spouse or civil partner shall be calculated accordingly; |
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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 |
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Links to Section 847AA (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(d) it is not a relevant donation to which
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