| Links from Section 115 | ||
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| Links to Section 115 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
5. Subsection (2) and sections 114, 115 and 925 shall apply in relation to the tax to be charged under this Schedule. |
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Taxes Consolidation Act, 1997 |
(3) Sections 114 and 115 shall not apply in relation to expenses in full settlement of which an allowance referred to in subsection (2) is payable, and no claim shall lie under those sections in respect of those expenses. |
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Taxes Consolidation Act, 1997 |
(2)Sections 114 and 115 shall not apply in relation to expenses in full settlement of which an allowance is payable under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1992, or under section 3 of the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices Act 2009 or any allowance or payment made in respect of any particular allowance or payment referred to in subsection (1) of that section and no claim shall lie under those sections in respect of those expenses; but where a Minister of the Government, the Attorney General or a Minister of State, being— |
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