| Links from Section 96 | ||
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| Act | Linked to | Context |
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Personal Insolvency Act 2012 |
and for the purposes of this definition a debtor, within the meaning of section 2 of the Personal Insolvency Act 2012, who transfers property to a person to hold in trust pursuant to the terms of a Debt Settlement Arrangement or a Personal Insolvency Arrangement entered into under that Act, shall be treated as remaining entitled to such profits or gains arising during the period in which the property is held in trust by that person; |
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section 2 |
and for the purposes of this definition a debtor, within the meaning of section 2 of the Personal Insolvency Act 2012, who transfers property to a person to hold in trust pursuant to the terms of a Debt Settlement Arrangement or a Personal Insolvency Arrangement entered into under that Act, shall be treated as remaining entitled to such profits or gains arising during the period in which the property is held in trust by that person; |
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Taxes Consolidation Act, 1997 |
(b) Paragraph (a) shall be applied by reference to the facts which were known or ascertainable at the time of the grant of the lease or, in relation to tax under section 98(4), at the time when the contract providing for a variation or waiver of a kind referred to in section 98(4) is entered into, and in applying paragraph (a)— |
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Taxes Consolidation Act, 1997 |
(b) Paragraph (a) shall be applied by reference to the facts which were known or ascertainable at the time of the grant of the lease or, in relation to tax under section 98(4), at the time when the contract providing for a variation or waiver of a kind referred to in section 98(4) is entered into, and in applying paragraph (a)— |
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| Links to Section 96 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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“lease”, “lessee” and “lessor” have the meaning given to them by section 96 of the Act of 1997; |
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“rent” has the meaning given to it by section 96 of the Act of 1997; |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
“premises” and “rented residential premises” have the same meanings, respectively, as in section 96. |
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Taxes Consolidation Act, 1997 |
“occupation”, in relation to any land other than market garden land, means having the use of that land or having the right by virtue of any easement (within the meaning of section 96) to graze livestock on that land. |
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Taxes Consolidation Act, 1997 |
(a) residential premises within the meaning of section 96(1), and |
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Taxes Consolidation Act, 1997 |
(5) Section 96 shall apply for the interpretation of this section as it applies for the interpretation of Chapter 8 of this Part. |
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Taxes Consolidation Act, 1997 |
(7) Where subparagraph (iii) of section 96(2)(a) applies, the premium, or an appropriate part of the premium, payable for or in connection with any lease mentioned in that subparagraph may be treated as having been required under any other lease. |
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