| Links from Section 463 | ||
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Taxes Consolidation Act, 1997 |
“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. |
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Taxes Consolidation Act, 1997 |
“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. |
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| Links to Section 463 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(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,
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Taxes Consolidation Act, 1997 |
(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,
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Taxes Consolidation Act, 1997 |
“personal tax credit”, in relation to an individual for a year of assessment, means a tax credit specified in sections 461, 461A,
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(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. |
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