Link Report

This report lists all the outbound links from Section 5 under the heading Links from Section 5.

Sections and schedules within TaxSource Total linking to Section 5 are listed under Links to Section 5 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 5
Act Linked to Context

2012/en/act/pub/0052/sec0016.html

unresolved

(2) A residential property shall not, for the purposes of this Act for the purposes of section 16(1), be regarded as a relevant residential property where—

Health (Nursing Homes) Act, 1990

index.html

(b) the property is used exclusively for the care of individuals who have been certified by a registered medical practitioner as suffering from long term mental or physical infirmity and is registered under section 4 of the Health (Nursing Homes) Act 1990.

Health (Nursing Homes) Act, 1990

sec0004.html

(b) the property is used exclusively for the care of individuals who have been certified by a registered medical practitioner as suffering from long term mental or physical infirmity and is registered under section 4 of the Health (Nursing Homes) Act 1990.

Medical Practitioners Act 2007

Medical Practitioners Act 2007

(1) In this section, a “registered medical practitioner” means a medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007.

section 43

section 43

(1) In this section, a “registered medical practitioner” means a medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007.

Links to Section 5 (from within TaxSource Total)
Act Linked from Context

sec0035.html

(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D 10C, 10D or 10E applies to a relevant residential property on a liability date—

sec0003A.html

Section 4, 5, 7, 7A, 10A, 10B, 10C or 10D, 10C, 10D or 10E, as the case may be, shall not apply in respect of a relevant residential property unless the person who prepares the return for the property has specified in the return, in accordance with section 41A, that the property should not, in accordance with section 4, 5, 7, 7A, 10A, 10B, 10C or 10D, 10C, 10D or 10E, as the case may be, be regarded, for the purposes of section 16(1), as a relevant residential property.

sec0003A.html

Section 4, 5, 7, 7A, 10A, 10B, 10C or 10D, 10C, 10D or 10E, as the case may be, shall not apply in respect of a relevant residential property unless the person who prepares the return for the property has specified in the return, in accordance with section 41A, that the property should not, in accordance with section 4, 5, 7, 7A, 10A, 10B, 10C or 10D, 10C, 10D or 10E, as the case may be, be regarded, for the purposes of section 16(1), as a relevant residential property.

sec0041A.html

Where, for the purposes of the application of one or more of sections 4, 5, 7, 7A, 10A, 10B, 10C and 10D 10C, 10D and 10E in respect of a relevant residential property, a liable person forms the view that such relevant residential property should not, in accordance with one or more of those sections, be regarded, for the purposes of section 16(1), as a relevant residential property, the liable person shall specify in the return the section or sections, as the case may be, in accordance with which the property should not be so regarded.

sec0041B.html

(a) in accordance with section 41A, a liable person specifies one or more of sections 4, 5, 7, 7A, 10A, 10B, 10C and 10D 10C, 10D and 10E in a return, and