Link Report

This report lists all the outbound links from Section 10B under the heading Links from Section 10B.

Sections and schedules within TaxSource Total linking to Section 10B are listed under Links to Section 10B (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 Links in repealed sections of the legislation are not listed.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 10B
Act Linked to Context

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

unresolved

(1) 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 the property is occupied by an incapacitated individual as his or her sole or main residence and—

2012/en/act/pub/0052/sec0125.html

unresolved

(2)Subsection (1) shall cease to apply on the sale (within the meaning of section 125) of the property unless the incapacitated individual continues to occupy that property as his or her sole or main residence.

Medical Practitioners Act 2007

Medical Practitioners Act 2007

“general practitioner”, in relation to an incapacitated individual, means the medical practitioner, for the time being registered in the register of medical practitioners established under section 43 of the Medical Practitioners Act 2007 , who provides a general practitioner medical service to the incapacitated individual.

section 43

section 43

“general practitioner”, in relation to an incapacitated individual, means the medical practitioner, for the time being registered in the register of medical practitioners established under section 43 of the Medical Practitioners Act 2007 , who provides a general practitioner medical service to the incapacitated individual.

Taxes Consolidation Act, 1997

sec0189A.html

“incapacitated individual” has the meaning assigned to it by section 189A of the Act of 1997;

Taxes Consolidation Act, 1997

sec189.html

(I) to whom paragraph (b) of section 189(1) of the Act of 1997 applies, or

Taxes Consolidation Act, 1997

sec189A.html

(II) who is a beneficiary under a qualifying trust (within the meaning of section 189A(1) of the Act of 1997),

Taxes Consolidation Act, 1997

TCA97.html

(I) to whom paragraph (b) of section 189(1) of the Act of 1997 applies, or

Taxes Consolidation Act, 1997

TCA97.html

(II) who is a beneficiary under a qualifying trust (within the meaning of section 189A(1) of the Act of 1997),

Taxes Consolidation Act, 1997

TCA97.html

“incapacitated individual” has the meaning assigned to it by section 189A of the Act of 1997;

Links to Section 10B (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