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

Links from Section 10E
Act	Linked to	Context
https://www.irishstatutebook.ie/eli/2022/en/act/pub/0028/index.html	unresolved	(1) Subject to subsection (2), 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 a determination is made under section 15(1)(a) of the Act of 2022 that the residential property meets the damage threshold and a notification has issued accordingly under section 15(5) of that Act.
https://www.irishstatutebook.ie/eli/2022/en/act/pub/0028/index.html	unresolved	“damage threshold” has the meaning assigned to it by section 15(1)(a) of the Act of 2022;
https://www.irishstatutebook.ie/eli/2022/en/act/pub/0028/index.html	unresolved	“defective concrete blocks” has the meaning assigned to it by the Act of 2022.
https://www.irishstatutebook.ie/eli/2023/si/347/made/en/print	unresolved	(2) 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), the notification referred to in subsection (1) has been issued, where that first liability date falls on or after the date of the making of the Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Regulations 2023 (S.I. No. 347 of 2023).
section 15(1)(a)	section 15(1)(a)	(1) Subject to subsection (2), 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 a determination is made under section 15(1)(a) of the Act of 2022 that the residential property meets the damage threshold and a notification has issued accordingly under section 15(5) of that Act.
section 15(1)(a)	section 15(1)(a)	“damage threshold” has the meaning assigned to it by section 15(1)(a) of the Act of 2022;
section 15(5)	section 15(5)	(1) Subject to subsection (2), 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 a determination is made under section 15(1)(a) of the Act of 2022 that the residential property meets the damage threshold and a notification has issued accordingly under section 15(5) of that Act.
section 16(1)	section 16(1)	(1) Subject to subsection (2), 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 a determination is made under section 15(1)(a) of the Act of 2022 that the residential property meets the damage threshold and a notification has issued accordingly under section 15(5) of that Act.
section 16(1)	section 16(1)	(2) 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), the notification referred to in subsection (1) has been issued, where that first liability date falls on or after the date of the making of the Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks Regulations 2023 (S.I. No. 347 of 2023).
Links to Section 10E (from within TaxSource Total)
Act	Linked from	Context
	sec0003.html	Subject to sections 4 to 10 ~~sections 4 to 10B~~ sections 3A to ~~10D~~ 10E , where a building in the State is a residential property on a liability date, it shall, for the purposes of this Act, be a relevant residential property in relation to that liability date.
	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