No 39 of 1997, Section 462B, Link Report

Links from Section 462B
Act	Linked to	Context
Guardianship of Infants Act 1964	Guardianship of Infants Act 1964	“order”, in relation to a child, means an order made by the court under section 11 of the Guardianship of Infants Act 1964 granting custody of the child to the child’s father and mother jointly;
section 11	section 11	“order”, in relation to a child, means an order made by the court under section 11 of the Guardianship of Infants Act 1964 granting custody of the child to the child’s father and mother jointly;
Social Welfare Consolidation Act 2005	index.html	(2) (a) This paragraph applies to an individual (in this section referred to as the “primary claimant”), being an individual to whom this section applies, who proves for a year of assessment that a qualifying child is resident with him or her for the whole or the greater part of that year of assessment or, in respect of a child born in that year of assessment, for the greater part of the period remaining in that year of assessment from the date of birth of that child, provided that where a child is the subject of an order and the child resides with each parent for an equal part of the year of assessment, this paragraph shall apply to whichever of the parents referred to in that order is the recipient of the child benefit payment made under Part 4 of the Social Welfare Consolidation Act 2005.
Taxes Consolidation Act, 1997	sec0461.html	(b) This section shall apply to an individual who is not entitled to a basic personal credit referred to in paragraph (a) or (b) of section 461.
Links to Section 462B (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec1023.html	(1) In this section and in section 1024, “personal reliefs” means relief under any of the provisions specified in the Table to section 458, apart from relief under sections461A, ~~462~~ 462B and 463.
Taxes Consolidation Act, 1997	sec1031H.html	(1) In this section and in section 1031I, “personal reliefs” means relief under any of the provisions specified in the Table to section 458, apart from relief under sections 461A, ~~462~~ 462B and 463.
Taxes Consolidation Act, 1997	sec0015.html	(b) in a case in which the individual is assessed to tax otherwise than in accordance with ~~section 1017~~ section 1017 or 1031C and is entitled to a reduction of tax provided for in ~~section 462~~ section 462B, at the rates specified in Part 2 of the Table to this section, or
Taxes Consolidation Act, 1997	sec0188.html	(b) Any question as to whether a child is a qualifying child for the purposes of this section 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) and (3)~~ section 462B, but without regard to subsections (1)(b), (1)(c), (3) and (5) of that section.
Taxes Consolidation Act, 1997	sec0003.html	“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A, ~~462~~ 462B, 463, 464, 465, 466, 466A, 468 and 472;
Taxes Consolidation Act, 1997	sec0458.html	Section 462B
Taxes Consolidation Act, 1997	sec0461A.html	A ~~widowed person~~ widowed person or surviving civil partner, other than a person to whom paragraph (a) or (b) of section 461, or to whom ~~section 462~~ section 462B, applies, shall, in addition to the basic personal tax credit referred to in section 461(c), be entitled to a tax credit (to be known as the “widowed person tax credit”) of ~~£148~~ ~~€254~~ ~~€300~~ ~~€400~~ ~~€500~~ ~~€550~~ ~~€600~~ €540.
Taxes Consolidation Act, 1997	sec0463.html	“qualifying child”, in relation to a claimant and a year of assessment, has the same meaning as in section 462B, 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 462B, and subsections (5), (6) and (7) of that section shall apply accordingly.
Taxes Consolidation Act, 1997	sec0463.html	“qualifying child”, in relation to a claimant and a year of assessment, has the same meaning as in section 462B, 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 462B, and subsections (5), (6) and (7) of that section shall apply accordingly.
Taxes Consolidation Act, 1997	sec0480B.html	(3) The provisions referred to in subsection (2) are sections 461, 461A, 462B, 463, 464, 465, 466, 466A, 468, 470(2), 472, 472AB, 472B and 472BA.
Taxes Consolidation Act, 1997	sec0007.html	(2) Nothing in subsection (1) shall affect a claimant’s entitlement to ~~a deduction~~ relief under ~~section 462~~ section 462B or 465.