Links from Section 10B | ||
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Act | Linked to | Context |
2012/en/act/pub/0052/sec0016.html |
unresolved |
(1) A residential property shall not,
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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 |
“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. |
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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. |
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Taxes Consolidation Act, 1997 |
“incapacitated individual” has the meaning assigned to it by section 189A of the Act of 1997; |
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Taxes Consolidation Act, 1997 |
(I) to whom paragraph (b) of section 189(1) of the Act of 1997 applies, or |
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Taxes Consolidation Act, 1997 |
(II) who is a beneficiary under a qualifying trust (within the meaning of section 189A(1) of the Act of 1997), |
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Taxes Consolidation Act, 1997 |
(I) to whom paragraph (b) of section 189(1) of the Act of 1997 applies, or |
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Taxes Consolidation Act, 1997 |
(II) who is a beneficiary under a qualifying trust (within the meaning of section 189A(1) of the Act of 1997), |
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Taxes Consolidation Act, 1997 |
“incapacitated individual” has the meaning assigned to it by section 189A of the Act of 1997; |
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Links to Section 10B (from within TaxSource Total) | ||
Act | Linked from | Context |
(7) Where section 4, 5, 7, 7A, 10A, 10B, 10C or 10D applies to a relevant residential property on a liability date— |
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Section 4, 5, 7, 7A, 10A, 10B, 10C or 10D, 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, as the case may be, be regarded, for the purposes of section 16(1), as a relevant residential property. |
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Section 4, 5, 7, 7A, 10A, 10B, 10C or 10D, 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, as the case may be, be regarded, for the purposes of section 16(1), as a relevant residential property. |
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Where, for the purposes of the application of one or more of sections 4, 5, 7, 7A, 10A, 10B, 10C and 10D 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. |
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(a) in accordance with section 41A, a liable person specifies one or more of sections 4, 5, 7, 7A, 10A, 10B, 10C and 10D in a return, and |