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Taxes Consolidation Act, 1997 (Number 39 of 1997)

7 Application to certain taxing statutes of Age of Majority Act, 1985.

[FA86 s112(1) and (2)]

(1) Notwithstanding subsection (4) of section 2 of the Age of Majority Act, 1985 (in this section referred to as “the Act of 1985”), subsections (2) and (3) of that section shall, subject to subsection (2), apply for the purposes of the Income Tax Acts and any other statutory provision (within the meaning of the Act of 1985) dealing with the imposition, repeal, remission, alteration or regulation of any tax or other duty under the care and management of the Revenue Commissioners, and accordingly section 2(4)(b)(vii) of the Act of 1985 shall cease to apply.

(2) Nothing in subsection (1) shall affect a claimant’s entitlement to [1]>a deduction<[1][1]>relief<[1] under [2]>section 462<[2][2]>section 462B<[2] or 465.


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Substituted by FA00 sched1(2).


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Substituted by F(No.2)A13 s7(1)(b). Applies for the year of assessment 2014 and subsequent years of assessment.