No 39 of 1997, Section 460, Link Report

Links from Section 460
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0458.html	(1) Subject to subsections (2) and (3), any repayment of income tax for any year of assessment to which any person may be entitled in respect of any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458 shall, except where otherwise provided by the Income Tax Acts, be made at the standard rate of tax or at the higher rate, as the case may be.
Links to Section 460 (from within TaxSource Total)
Act	Linked from	Context
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	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	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	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	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	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	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.