| Links from Section 10D | ||
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| Act | Linked to | Context |
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2012/en/act/pub/0052/sec0016.html |
unresolved |
(1) Subject to subsection (4), a residential property that has been damaged as a result of the use of defective concrete blocks in its construction shall not, for the purposes of section 16(1), be regarded as a relevant residential property where— |
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2012/en/act/pub/0052/sec0016.html |
unresolved |
(2)(a) A liable person may, in relation to a property referred to in subsection (1)(b) or (c), make an application in writing to the Revenue Commissioners for confirmation that the property shall not, for the purposes of section 16(1), be regarded as a relevant residential property. |
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2012/en/act/pub/0052/sec0016.html |
unresolved |
(4) Notwithstanding subsection (1), a residential property shall not, 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 in subsection (1)(a), a confirmation of eligibility has been issued, where that first liability date falls on or after 1 November 2021. |
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2012/en/act/pub/0052/sec0016.html |
unresolved |
(c) Notwithstanding subsection (1), a residential property shall not, 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 after the effective date. |
|
https://www.irishstatutebook.ie/2020/en/si/0025.html |
unresolved |
(6) In this section, “certificate of remediation”, “competent engineer”, “confirmation of eligibility” and “defective concrete blocks” have the meanings assigned to them, respectively, by the Dwellings Damaged by the Use of Defective Concrete Blocks in Construction (Remediation) (Financial Assistance) Regulations 2020 (S.I. No. 25 of 2020). |
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https://www.irishstatutebook.ie/eli/2020/en/act/pub/0025/index.html |
unresolved |
(6) In this section, “certificate of remediation”, “competent engineer”, “confirmation of eligibility” and “defective concrete blocks” have the meanings assigned to them, respectively, by the Dwellings Damaged by the Use of Defective Concrete Blocks in Construction (Remediation) (Financial Assistance) Regulations 2020 (S.I. No. 25 of 2020). |
| Links to Section 10D (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Subject to
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(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 |
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