Link Report

This report lists all the outbound links from Section 253 under the heading Links from Section 253.

Sections and schedules within TaxSource Total linking to Section 253 are listed under Links to Section 253 (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 Links in repealed sections of the legislation are not listed.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 253
Act Linked to Context

Taxes Consolidation Act, 1997

sec0598A.html

(10) Subsections (8) and (9) shall not apply to a loan referred to in subsection (1) where the partnership is a farming partnership within the meaning of section 598A.

Links to Section 253 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched25B.html

Section 253 (relief for interest paid on loans used to acquire an interest in a partnership).

Taxes Consolidation Act, 1997

sched25B.html

The amount of any payment of interest by the individual in the tax year, being interest eligible for relief under section 253 for the tax year in which the interest is paid, which is deducted from or set off against the income of the individual for that year.

Taxes Consolidation Act, 1997

sec0248A.html

(a) a loan, being a loan to which section 247, 248 or 253 applies, is applied on or after the 7th day of May, 1998, to defray money for any of the purposes specified in those sections, and

Taxes Consolidation Act, 1997

sec0248A.html

(4) Notwithstanding subsection (3), subsection (2) shall apply in relation to interest referred to in subsection (2) where the purpose of the loan is the purchase of a residential premises from the spouse spouse or civil partner of the individual to whom relief is given under section 248 or 253.