Link Report

This report lists all the outbound links from Section 462 under the heading Links from Section 462.

Sections and schedules within TaxSource Total linking to Section 462 are listed under Links to Section 462 (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 Links in repealed sections of the legislation are not listed.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 462
Act Linked to Context

Taxes Consolidation Act, 1997

sec0461.html

(b) This section shall apply to an individual who is not entitled to a basic personal tax credit mentioned in paragraph (a) or paragraph (b) of section 461.

Links to Section 462 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0187.html

(b) Any question as to whether a child is a qualifying child for the purposes of this section or section 188 shall be determined on the same basis as it would be for the purposes of section 462, but without regard to subsections (1)(b), (2), (3) and (5) of that section. subsections (1)(b), (2) and (3) of that section.

Taxes Consolidation Act, 1997

sec0472A.html

“qualifying child”, in relation to a claimant and a year of assessment, has the same meaning as in section 462, and the question of whether a child is a qualifying child shall be determined on the same basis as it would be for the purposes of section 462, and subsections (4) and (6) subsections (4) and (5) of that section shall apply accordingly;

Taxes Consolidation Act, 1997

sec0472A.html

“qualifying child”, in relation to a claimant and a year of assessment, has the same meaning as in section 462, and the question of whether a child is a qualifying child shall be determined on the same basis as it would be for the purposes of section 462, and subsections (4) and (6) subsections (4) and (5) of that section shall apply accordingly;