No 39 of 1997, Section 459, Link Report

Links from Section 459
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0018.html	(4)(a) The claim shall be made and proved in accordance with the powers and provisions under which tax under Schedule D is ascertained and charged.
Taxes Consolidation Act, 1997	sec0188.html	(6) Where, on the basis of the information furnished to them under section 894A(2) or any other information in their possession, the Revenue Commissioners are satisfied as to the title of an individual to relief under any of the provisions specified in the Table to section 458 or under ~~section 187 or 188~~ section 188 then, notwithstanding any other provision of the Income Tax Acts to the contrary, if the Revenue Commissioners consider it appropriate in the circumstances, the relief due may be given to the individual without the making of and proving of a claim for that relief.
Taxes Consolidation Act, 1997	sec0458.html	(1) A claimant shall not be entitled to an allowance, deduction or relief under the provisions specified in the Table to section 458 in respect of any income the tax on which the claimant is entitled to charge against any other person, or to deduct, retain or satisfy out of any payment which the claimant is liable to make to any other person.
Taxes Consolidation Act, 1997	sec0458.html	(2) Except where otherwise provided, any allowance, deduction or relief under the provisions specified in the Table to section 458 shall be given either by discharge or reduction of the assessment, or by repayment of the excess which has been paid, or by all of those means, as the case may require.
Taxes Consolidation Act, 1997	sec0458.html	(6) Where, on the basis of the information furnished to them under section 894A(2) or any other information in their possession, the Revenue Commissioners are satisfied as to the title of an individual to relief under any of the provisions specified in the Table to section 458 or under ~~section 187 or 188~~ section 188 then, notwithstanding any other provision of the Income Tax Acts to the contrary, if the Revenue Commissioners consider it appropriate in the circumstances, the relief due may be given to the individual without the making of and proving of a claim for that relief.
Taxes Consolidation Act, 1997	sec0894A.html	(6) Where, on the basis of the information furnished to them under section 894A(2) or any other information in their possession, the Revenue Commissioners are satisfied as to the title of an individual to relief under any of the provisions specified in the Table to section 458 or under ~~section 187 or 188~~ section 188 then, notwithstanding any other provision of the Income Tax Acts to the contrary, if the Revenue Commissioners consider it appropriate in the circumstances, the relief due may be given to the individual without the making of and proving of a claim for that relief.
Taxes Consolidation Act, 1997	sec0983.html#part42	(a) in the making of deductions or repayments of tax under Chapter 4 of Part 42 and the regulations made under that Chapter, or
Taxes Consolidation Act, 1997	sec0983.html#part42-chap4	(a) in the making of deductions or repayments of tax under Chapter 4 of Part 42 and the regulations made under that Chapter, or
Links to Section 459 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched32.html	then, that person shall, on making a claim for the purpose within 6 years after the end of the year of assessment in which the contingency happens, be entitled, on proof of the claim in the manner prescribed by subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28, to have repaid to him or her on account of the income tax which has been paid in respect of the income during the period of accumulation a sum equal to the aggregate amount of relief to which he or she would have been entitled if his or her total income from all sources for each of the several years of that period had been equal to the aggregate yearly income for that year; but in calculating that sum a deduction shall be made in respect of any relief already received.
Taxes Consolidation Act, 1997	sec1020.html	(6)(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a repayment of income tax under this section as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.
Taxes Consolidation Act, 1997	sec1020.html	(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a repayment of tax under this section.
Taxes Consolidation Act, 1997	sec1025.html	(5)(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(c) as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.
Taxes Consolidation Act, 1997	sec1025.html	(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a deduction under subsection (3)(c).
Taxes Consolidation Act, 1997	sec1031E.html	(6) (a) Subsections (1) and (2) of section 459 and section 460 shall apply to a repayment of income tax under this section as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.
Taxes Consolidation Act, 1997	sec1031E.html	(b) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a repayment of tax under this section.
Taxes Consolidation Act, 1997	sec1031J.html	(4) (a) Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(a)(ii) as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.
Taxes Consolidation Act, 1997	sec1031J.html	(b) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a deduction under subsection (3)(a)(ii).
Taxes Consolidation Act, 1997	sec1031Q.html	(4) (a) Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(a)(ii) as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.
Taxes Consolidation Act, 1997	sec1031Q.html	(b) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a deduction under subsection (3)(a)(ii).
Taxes Consolidation Act, 1997	sec0188.html	(6) (a) Subsections (1) and (2) of section 459 and section 460 shall apply in relation to exemption from tax or any reduction of tax under this section or under section 187 as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.
Taxes Consolidation Act, 1997	sec0188.html	(b) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to exemption from tax or any reduction of tax under this section or under section 187.
Taxes Consolidation Act, 1997	sec0234.html	(8) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to exemptions from tax under this section.
Taxes Consolidation Act, 1997	sec0458.html	(2) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall apply for the purposes of claims for—
Taxes Consolidation Act, 1997	sec0469.html	(6) Notwithstanding sections 458(2) and 459(2)—
Taxes Consolidation Act, 1997	sec0664.html	(6)(a) Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under this section as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458.
Taxes Consolidation Act, 1997	sec0664.html	(b) Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a deduction under this section.