| Links from Section 472B | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
“employment” means an office or employment of profit such that any emoluments of the office or employment of profit are to be charged to tax under Schedule D or Schedule E; |
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Taxes Consolidation Act, 1997 |
(i) is chargeable to tax in accordance with section 71(3), or |
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|
Taxes Consolidation Act, 1997 |
“authorised officer” has the same meaning as in section 818; |
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|
Taxes Consolidation Act, 1997 |
(ii) is income to which section 822 applies. |
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|
Taxes Consolidation Act, 1997 |
(5) Where, for a year of assessment, an individual claims a deduction under this section, he or she shall not be entitled to a deduction under section 823. |
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| Links to Section 472B (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(viii) relief under sections 472, 472A and 472B, to the husband or to the wife according as the emoluments from which relief under those sections is granted are emoluments of the husband or of the wife; |
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|
Taxes Consolidation Act, 1997 |
(viii) in so far as it flows from relief under sections 472, 472A and 472B, to either civil partner according as the emoluments from which relief under those sections is granted are emoluments of that civil partner, |
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|
Taxes Consolidation Act, 1997 |
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|
Taxes Consolidation Act, 1997 |
(b) relief shall not be given under section 472B or 472BA in respect of that year. |
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|
Taxes Consolidation Act, 1997 |
(3) The provisions referred to in subsection (2) are sections 461, 461A, 462B, 463, 464, 465, 466, 466A, 468, 470(2), 472, 472AB, 472B and 472BA. |
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|
Taxes Consolidation Act, 1997 |
(2A)(a) In this subsection, “qualifying employment”, “qualifying individual” and “sea-going ship” have the same meanings, respectively, as in section 472B. |
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Taxes Consolidation Act, 1997 |
(a)section 472B, or |
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