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Social Welfare Consolidation Act 2005 |
(a) a child in respect of whom either the qualifying claimant or his or her
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Social Welfare Consolidation Act 2005 |
(i) any Carer’s Benefit payable under
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Taxes Consolidation Act, 1997 |
(8) Where for any year of assessment a tax credit is granted to an individual under this section, the individual shall not also be entitled to the benefit of the provision contained in section 15(3) but the individual may elect by notice in writing to the inspector to have the benefit under the said section granted instead of the tax credit granted under this section. |
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Taxes Consolidation Act, 1997 |
(a) who is assessed to tax for that year in accordance with
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Taxes Consolidation Act, 1997 |
(a) who is assessed to tax for that year in accordance with
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| Links to Section 466A (from within TaxSource Total) | ||
| Act | Linked from | Context |
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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 |
(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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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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