Link Report

This report lists all the outbound links from Section 3 under the heading Links from Section 3.

Sections and schedules within TaxSource Total linking to Section 3 are listed under Links to Section 3 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 3
Act Linked to Context

Taxes Consolidation Act, 1997

sec0015.html

“chargeable tax”, in relation to an individual for a year of assessment, means the amount of income tax to which that individual is chargeable for that year of assessment under section 15 in respect of his or her total income for that year including, in the case of an individual assessed to tax in accordance with the provisions of section 1017 or 1031C, the total income, if any, of the individual’s spouse or civil partner, as the case may be;

Taxes Consolidation Act, 1997

sec0015.html

“higher rate”, in relation to tax, means the rate of tax known by that description and provided for in section 15;

Taxes Consolidation Act, 1997

sec0015.html

“standard rate”, in relation to tax, means the rate of tax known by that description and provided for in section 15;

Taxes Consolidation Act, 1997

sec0059.html

“general tax credit”, in relation to an individual for a year of assessment, means any relief (other than a credit under section 59) applicable for that year of assessment, not by way of deduction from income, but by way of reduction of or deduction from the chargeable tax or by way of repayment thereof when paid, other than a personal tax credit, and such credit shall be determined by reference to the amount of the reduction, deduction or repayment as the case may be;

Taxes Consolidation Act, 1997

sec0458.html

“taxable income” has the meaning assigned to it by section 458;

Taxes Consolidation Act, 1997

sec0461.html

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Taxes Consolidation Act, 1997

sec0461A.html

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Taxes Consolidation Act, 1997

sec0462B.html

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Taxes Consolidation Act, 1997

sec0463.html

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Taxes Consolidation Act, 1997

sec0464.html

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Taxes Consolidation Act, 1997

sec0465.html

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Taxes Consolidation Act, 1997

sec0466.html

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Taxes Consolidation Act, 1997

sec0466A.html

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Taxes Consolidation Act, 1997

sec0468.html

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Taxes Consolidation Act, 1997

sec0472.html

“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, 462 462B, 463, 464, 465, 466, 466A, 468 and 472;

Taxes Consolidation Act, 1997

sec0783.html#part30

(a) any annuity made payable to an individual under the terms of an annuity contract or trust scheme for the time being approved by the Revenue Commissioners for the purposes of Chapter 2 of Part 30 to the extent to which such annuity is payable in return for any amount on which relief is given under section 787, and

Taxes Consolidation Act, 1997

sec0783.html#part30-chap2

(a) any annuity made payable to an individual under the terms of an annuity contract or trust scheme for the time being approved by the Revenue Commissioners for the purposes of Chapter 2 of Part 30 to the extent to which such annuity is payable in return for any amount on which relief is given under section 787, and

Taxes Consolidation Act, 1997

sec0787.html

(a) any annuity made payable to an individual under the terms of an annuity contract or trust scheme for the time being approved by the Revenue Commissioners for the purposes of Chapter 2 of Part 30 to the extent to which such annuity is payable in return for any amount on which relief is given under section 787, and

Taxes Consolidation Act, 1997

sec1017.html

“chargeable tax”, in relation to an individual for a year of assessment, means the amount of income tax to which that individual is chargeable for that year of assessment under section 15 in respect of his or her total income for that year including, in the case of an individual assessed to tax in accordance with the provisions of section 1017 or 1031C, the total income, if any, of the individual’s spouse or civil partner, as the case may be;

Taxes Consolidation Act, 1997

sec1031C.html

“chargeable tax”, in relation to an individual for a year of assessment, means the amount of income tax to which that individual is chargeable for that year of assessment under section 15 in respect of his or her total income for that year including, in the case of an individual assessed to tax in accordance with the provisions of section 1017 or 1031C, the total income, if any, of the individual’s spouse or civil partner, as the case may be;

Links to Section 3 (from within TaxSource Total)
Act Linked from Context

sec0002.html

“general tax credit” has the same meaning as in section 3 of the Act;

sec0002.html

“personal tax credit” has the same meaning as in section 3 of the Act;

sec0043.html

(6) The liable person with the highest total income (within the meaning of section 3(1) of the Act of 1997).

Capital Acquisitions Tax Consolidation Act, 2003

sched2.html

“investment income”, in relation to a private company, means income which, if the company were an individual, would not be earned income within the meaning of section 3 of the Taxes Consolidation Act 1997;

Taxes Consolidation Act, 1997

sched31.html

section 3 of the Taxes Consolidation Act, 1997

Taxes Consolidation Act, 1997

sec1077E.html

and for the purposes of this subsection and of subsection (12) references in those subsections to tax payable shall be construed without regard to the definition of “income tax payable” in section 3.

Taxes Consolidation Act, 1997

sec0188.html

“income tax payable” has the same meaning (inserted by the Finance Act, 2001) as in section 3, but without regard to any reduction of tax under section 244;

Taxes Consolidation Act, 1997

sec0188.html

“total income” has the same meaning as in section 3, but includes income arising outside the State which is not chargeable to tax.

Taxes Consolidation Act, 1997

sec0434.html

“investment income” of a company means income other than estate income which, if the company were an individual, would not be earned income within the meaning of section 3, but, without prejudice to the meaning of “franked investment income” in this section, does not include—

Taxes Consolidation Act, 1997

sec0485FA.html

(i) the definition of “chargeable tax” in section 3(1) shall apply as if the references to total income were references to taxable income;

Taxes Consolidation Act, 1997

sec0530E.html

(b) shall be the standard rate (within the meaning of section 3) in force at the time of payment where the Revenue Commissioners have made a determination that the subcontractor is a person to whom section 530H applies,

Taxes Consolidation Act, 1997

sec0595.html

(i) any relevant gain arising to a company shall be treated as if it were the net amount of a gain from the gross amount of which corporation tax has been deducted at the standard rate (within the meaning of section 3) of income tax,

Taxes Consolidation Act, 1997

sec0738.html

“standard rate” has the same meaning as in section 3(1);

Taxes Consolidation Act, 1997

sec0739B.html

“standard rate” has the same meaning as in section 3(1);

Taxes Consolidation Act, 1997

sec0960R.html

(d) where the person to whom notice is given is the spouse or civil partner referred to in section (3)(b), a statement of all assets wherever situated to which that spouse or civil partner is beneficially entitled on the specified date and all the liabilities for which that spouse or civil partner is liable on the specified date and a statement of all the person’s income and outgoings in respect of such period or periods as may be specified in the notice .