Link Report

(f) the Finance (Local Property Tax) Act 2012;

“beneficial holder of a licence” means the person who conducts the activities under the licence and, in relation to a licence issued under the Auctioneers and House Agents Act, 1947, includes the authorised individual referred to in section 8(4), or the nominated individual referred to in section 9(1), of that Act;

(e) the proviso (inserted by section 79(4)(a) of the Finance Act, 1993) to subsection (1) of section 8 of the Auctioneers and House Agents Act, 1947,

(f) the proviso (inserted by section 79(4)(b) of the Finance Act, 1993) to subsection (1) of section 9 of the Auctioneers and House Agents Act, 1947 (an auction permit under that section being deemed for the purposes of this section to be a licence),

(g) the proviso (inserted by section 79(4)(c) of the Finance Act, 1993) to subsection (1) of section 10 of the Auctioneers and House Agents Act, 1947,

“beneficial holder of a licence” means the person who conducts the activities under the licence and, in relation to a licence issued under the Auctioneers and House Agents Act, 1947, includes the authorised individual referred to in section 8(4), or the nominated individual referred to in section 9(1), of that Act;

(e) the proviso (inserted by section 79(4)(a) of the Finance Act, 1993) to subsection (1) of section 8 of the Auctioneers and House Agents Act, 1947,

“beneficial holder of a licence” means the person who conducts the activities under the licence and, in relation to a licence issued under the Auctioneers and House Agents Act, 1947, includes the authorised individual referred to in section 8(4), or the nominated individual referred to in section 9(1), of that Act;

(f) the proviso (inserted by section 79(4)(b) of the Finance Act, 1993) to subsection (1) of section 9 of the Auctioneers and House Agents Act, 1947 (an auction permit under that section being deemed for the purposes of this section to be a licence),

(g) the proviso (inserted by section 79(4)(c) of the Finance Act, 1993) to subsection (1) of section 10 of the Auctioneers and House Agents Act, 1947,

(c) section 7 (3), 7B(3) or 7C(3) of the Betting Act 1931

(c) section 7 (3), 7B(3) or 7C(3) of the Betting Act 1931

(h) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(j) section 93, 116 or 144 of the Consumer Credit Act, 1995; ,

(j) section 93, 116 or 144 of the Consumer Credit Act, 1995; ,

(j) section 93, 116 or 144 of the Consumer Credit Act, 1995; ,

(j) section 93, 116 or 144 of the Consumer Credit Act, 1995; ,

(a) the proviso (inserted by section 156 of the Finance Act, 1992) to section 49(1) of the Finance (1909-1910) Act, 1910,

(m) subsection (3) (inserted by the Finance Act, 2002) of section 122 of the Finance Act, 1992 , and 1992,

(m) subsection (3) (inserted by the Finance Act, 2002) of section 122 of the Finance Act, 1992 , and 1992,

(m) subsection (3) (inserted by the Finance Act, 2002) of section 122 of the Finance Act, 1992 , and 1992,

(a) the proviso (inserted by section 156 of the Finance Act, 1992) to section 49(1) of the Finance (1909-1910) Act, 1910,

(b) the further proviso (inserted by section 79(1) of the Finance Act, 1993) to section 49(1) of the Finance (1909-1910) Act, 1910,

(d) the proviso (inserted by section 79(3) of the Finance Act, 1993) to section 19 of the Gaming and Lotteries Act, 1956,

(e) the proviso (inserted by section 79(4)(a) of the Finance Act, 1993) to subsection (1) of section 8 of the Auctioneers and House Agents Act, 1947,

(f) the proviso (inserted by section 79(4)(b) of the Finance Act, 1993) to subsection (1) of section 9 of the Auctioneers and House Agents Act, 1947 (an auction permit under that section being deemed for the purposes of this section to be a licence),

(g) the proviso (inserted by section 79(4)(c) of the Finance Act, 1993) to subsection (1) of section 10 of the Auctioneers and House Agents Act, 1947,

(b) the further proviso (inserted by section 79(1) of the Finance Act, 1993) to section 49(1) of the Finance (1909-1910) Act, 1910,

(d) the proviso (inserted by section 79(3) of the Finance Act, 1993) to section 19 of the Gaming and Lotteries Act, 1956,

(e) the proviso (inserted by section 79(4)(a) of the Finance Act, 1993) to subsection (1) of section 8 of the Auctioneers and House Agents Act, 1947,

(f) the proviso (inserted by section 79(4)(b) of the Finance Act, 1993) to subsection (1) of section 9 of the Auctioneers and House Agents Act, 1947 (an auction permit under that section being deemed for the purposes of this section to be a licence),

(g) the proviso (inserted by section 79(4)(c) of the Finance Act, 1993) to subsection (1) of section 10 of the Auctioneers and House Agents Act, 1947,

(h) section 101 of the Finance Act, 1999; ,

(h) section 101 of the Finance Act, 1999; ,

(k)subsection (2A) (inserted by section 106 of the Finance Act, 2000) of section 62 of the National Cultural Institutions Act, 1997; ,

(k)subsection (2A) (inserted by section 106 of the Finance Act, 2000) of section 62 of the National Cultural Institutions Act, 1997; ,

(l) subsection (1A) (inserted by section 172 of the Finance Act, 2001) of section 2 of the Intoxicating Liquor (National Concert Hall) Act, 1983; ,

(l) subsection (1A) (inserted by section 172 of the Finance Act, 2001) of section 2 of the Intoxicating Liquor (National Concert Hall) Act, 1983; ,

(m) subsection (3) (inserted by the Finance Act, 2002) of section 122 of the Finance Act, 1992 , and 1992,

(n) subsection (1A) (inserted by the Finance Act, 2002) of the Finance (1909-10) Act, 1910; 1910, and 1910,

(d) the proviso (inserted by section 79(3) of the Finance Act, 1993) to section 19 of the Gaming and Lotteries Act, 1956,

(d) the proviso (inserted by section 79(3) of the Finance Act, 1993) to section 19 of the Gaming and Lotteries Act, 1956,

(l) subsection (1A) (inserted by section 172 of the Finance Act, 2001) of section 2 of the Intoxicating Liquor (National Concert Hall) Act, 1983; ,

(l) subsection (1A) (inserted by section 172 of the Finance Act, 2001) of section 2 of the Intoxicating Liquor (National Concert Hall) Act, 1983; ,

(p) section 1 of the Intoxicating Liquor (National Conference Centre) Act 2010;

(o) section 21 of the Intoxicating Liquor Act2003; 2003, and

(o) section 21 of the Intoxicating Liquor Act2003; 2003, and

(o) section 21 of the Intoxicating Liquor Act2003; 2003, and

(a) the first-mentioned person will be the beneficial holder of a licence due to commence on a specified date on foot of a certificate granted or to be granted under section 2(1) (as amended by section 23 of the Intoxicating Liquor Act, 1960) of the Licensing (Ireland) Act, 1902,

(a) the first-mentioned person will be the beneficial holder of a licence due to commence on a specified date on foot of a certificate granted or to be granted under section 2(1) (as amended by section 23 of the Intoxicating Liquor Act, 1960) of the Licensing (Ireland) Act, 1902,

(k)subsection (2A) (inserted by section 106 of the Finance Act, 2000) of section 62 of the National Cultural Institutions Act, 1997; ,

(k)subsection (2A) (inserted by section 106 of the Finance Act, 2000) of section 62 of the National Cultural Institutions Act, 1997; ,

(p) section 1 of the Intoxicating Liquor (National Conference Centre) Act 2010;

“PPS number” in relation to an individual, means the individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

“PPS number” in relation to an individual, means the individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

(a) the second-mentioned person is a company connected (within the meaning of section 10 as it applies for the purposes of the Tax Acts) with the first-mentioned person or would have been such a company but for the fact that the company has been wound up or dissolved without being wound up,

directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 50 per cent of the ordinary share capital of the company, or

directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 50 per cent of the ordinary share capital of the company,

(ii) the registration number assigned to that person under section 65 of the Value-Added Tax Consolidation Act 2010;

(ii) the registration number assigned to that person under section 65 of the Value-Added Tax Consolidation Act 2010;