The Institute of Chartered Accountants in Ireland, Section 10A, Link Report

Links from Section 10A
Act	Linked to	Context
2012/en/act/pub/0052/sec0016.html	unresolved	(3) Subject to subsection (4), 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—
2012/en/act/pub/0052/sec0016.html	unresolved	(3A)(a) A liable person may, in relation to a property referred to in subsection (3)(c) or (d), make an application in writing to the Revenue Commissioners for confirmation that the property shall not, ~~for the purposes of this Act~~ for the purposes of section 16(1), be regarded as a relevant residential property.
2012/en/act/pub/0052/sec0016.html	unresolved	(4) Notwithstanding subsection (3) and subject to subsection (5) subject to subsections (5) and (6A), 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 in relation to six consecutive liability dates commencing with the first liability date on or before which, in so far as it relates to a property referred to—
https://www.irishstatutebook.ie/eli/2013/act/51/enacted/en/html	unresolved	(b) the liable person in relation to the property is notified under the Pyrite Resolution Act 2013 that the property has been included in the pyrite remediation scheme, or
https://www.irishstatutebook.ie/eli/2021/act/31/enacted/en/html	unresolved	after the end of the period of 2 years commencing on the date of the passing of the Finance (Local Property Tax) (Amendment) Act 2021.
Pyrite Resolution Act 2013	Pyrite Resolution Act 2013	(b) in subsection (3)(b), the liable person was notified under the Pyrite Resolution Act 2013 that the residential property has been included in the pyrite remediation scheme.
Pyrite Resolution Act 2013	Pyrite Resolution Act 2013	(4A) Where subsection (3)(b) applies in relation to a residential property and the liable person in relation to that property was notified under the Pyrite Resolution Act 2013 , before the coming into operation of this section, that the property is included in the pyrite remediation scheme the Revenue Commissioners shall, subject to subsection (4) and on receipt of a claim for repayment by the liable person, repay to that person any local property tax that was paid in respect of any liability date falling between the date of the notice and that coming into operation.
Pyrite Resolution Act 2013	Pyrite Resolution Act 2013	“pyrite remediation scheme” has the meaning assigned to it by the Pyrite Resolution Act 2013;
Pyrite Resolution Act 2013	Pyrite Resolution Act 2013	“standard for remediation” has the meaning assigned to it by the Pyrite Resolution Act 2013.
Links to Section 10A (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