Links from Section 465 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(b) A tax credit under this section shall be in substitution for and not in addition to any tax credit to which the individual might be entitled in respect of the same child under section 466. |
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Taxes Consolidation Act, 1997 |
(b) that neither the claimant nor any other individual is entitled to a tax credit in respect of the same child under subsection (1) or under any other provision of this Part (other than section 466A), or, if any other individual is entitled to such a tax credit, that such other individual has relinquished his or her claim to that tax credit, the claimant shall be entitled to the same tax credit in respect of the child as if the child were a child of the claimant. |
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Links to Section 465 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(ii) relief under sections 461, 464, 465 (other than
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Taxes Consolidation Act, 1997 |
(iii) relief in respect of a child under
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Taxes Consolidation Act, 1997 |
a reference to a child of a person includes a child in respect of whom the person was at any time before the making of the
maintenance arrangement concerned entitled to
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Taxes Consolidation Act, 1997 |
(ii) in so far as it flows from relief under sections 461, 464, 465 (other than subsection (3)) and 468, in the proportions of one-half and one-half, |
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Taxes Consolidation Act, 1997 |
(iii) in so far as it flows from relief in respect of a child under section 465(3) and relief in respect of a dependent relative under section 466, to the civil partner who maintains the child or dependent relative, |
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Taxes Consolidation Act, 1997 |
(1A) In this section a reference to a child of a civil partner includes a child in respect of whom the civil partner was at any time before the making of the maintenance arrangement concerned entitled to relief under section 465. |
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Taxes Consolidation Act, 1997 |
(d) for the purposes of section 465(6), the payment shall be deemed to be an amount expended on the maintenance of the child by the civil partner who makes the payment and, notwithstanding that the payment is made to the other civil partner to be applied for or towards the maintenance of the child and is so applied, it shall be deemed for the purposes of that section not to be an amount expended by that other civil partner on the maintenance of the child. |
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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 |
(4) Where for any year of assessment a deduction is allowed to an individual under this section, the individual shall not be
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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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Taxes Consolidation Act, 1997 |
(2) Nothing in subsection (1) shall affect a claimant’s entitlement to
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