| Links from Section 1025 | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a deduction under subsection (3)(c). |
|
|
Taxes Consolidation Act, 1997 |
(b) the payment shall be deemed for the purposes of the Income Tax Acts to be profits or gains arising to the other party to the marriage, and income tax shall be charged on that other party under Case IV of Schedule D in respect of those profits or gains, and |
|
|
Taxes Consolidation Act, 1997 |
(5)(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(c) as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458. |
|
|
Taxes Consolidation Act, 1997 |
(5)(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(c) as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458. |
|
|
Taxes Consolidation Act, 1997 |
(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a deduction under subsection (3)(c). |
|
|
Taxes Consolidation Act, 1997 |
(5)(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(c) as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458. |
|
|
Taxes Consolidation Act, 1997 |
a reference to a child of a person includes a child in respect of whom the person was at any time before the making of the
maintenance arrangement concerned entitled to
|
|
|
Taxes Consolidation Act, 1997 |
(b) such separation of the parties to a marriage as is referred to in section 1015(2), |
|
|
Taxes Consolidation Act, 1997 |
(b) For the purposes of this section and of section 1026 but subject to paragraph (c), a payment, whether conditional or not, which is made directly or indirectly by a party to a marriage under or pursuant to a maintenance arrangement relating to the marriage (other than a payment of which the amount, or the method of calculating the amount, is specified in the maintenance arrangement and from which, or from the consideration for which, neither a child of the party to the marriage making the payment nor the other party to the marriage derives any benefit) shall be deemed to be made for the benefit of the other party to the marriage. |
|
|
Taxes Consolidation Act, 1997 |
(3) Notwithstanding anything in the Income Tax Acts but subject to section 1026, as respects any payment to which this section applies made directly or indirectly by one party to the marriage to which the maintenance arrangement concerned relates for the benefit of the other party to the marriage— |
|
| Links to Section 1025 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
section 1025 of the Taxes Consolidation Act, 1997 |
|
|
Taxes Consolidation Act, 1997 |
section 1025 of the Taxes Consolidation Act, 1997 |
|
|
Taxes Consolidation Act, 1997 |
(1) Where a payment to which section 1025 applies is made in a year of assessment by a party to a marriage (being a marriage which has not been dissolved or annulled) and both parties to the marriage are resident in the State for that year, section 1018 shall apply in relation to the parties to the marriage for that year of assessment as if— |
|
|
Taxes Consolidation Act, 1997 |
(b) the total income or incomes of the parties to the marriage shall be computed for the purposes of the Income Tax Acts as if any payments to which section 1025 applies made in that year of assessment by one party to the marriage for the benefit of the other party to the marriage had not been made, and |
|
|
Taxes Consolidation Act, 1997 |
(3) Notwithstanding subsection (1), where a payment to which section 1025 applies is made in a year of assessment by a spouse who is a party to a marriage, that has been dissolved, for the benefit of the other spouse, and— |
|
|
Taxes Consolidation Act, 1997 |
(i) any payment to which section 1025 applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the marriage for the benefit of the other party to the marriage, unless section 1026 applies in respect of such payment, |
|
|
Taxes Consolidation Act, 1997 |
(ii) a payment of a similar nature to a payment referred to in subparagraph (i) pursuant to a maintenance arrangement (within the meaning of section 1025) relating to the marriage for the benefit of the other party to the marriage which attracts substantially the same tax treatment as such a payment, |
|
|
Taxes Consolidation Act, 1997 |
(3) (a) Subsection (2)(a) shall not apply to a maintenance arrangement (within the meaning of
|
|
|
Taxes Consolidation Act, 1997 |
(v) where section 1025 applies in respect of an individual, the amount of any deduction for any payment to which that section applies, made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the marriage for the benefit of the other party to the marriage unless section 1026 applies in respect of such payment, |
|
|
Taxes Consolidation Act, 1997 |
(iv) having regard to a deduction for any payment to which section 1025 applies, made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the
marriage for the benefit of the other party to the marriage, unless section 1026 applies in respect of
|
|