Link Report

This report lists all the outbound links from Section 467 under the heading Links from Section 467.

Sections and schedules within TaxSource Total linking to Section 467 are listed under Links to Section 467 (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 Links in repealed sections of the legislation are not listed.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 467
Act Linked to Context

Taxes Consolidation Act, 1997

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(4) Where for any year of assessment a deduction is allowed to an individual under this section, the individual shall not be entitled to a deduction entitled to relief in respect of the employed person (including a person whose services are provided by or through an agency) under section 465 or section 466.

Taxes Consolidation Act, 1997

sec0466.html

(4) Where for any year of assessment a deduction is allowed to an individual under this section, the individual shall not be entitled to a deduction entitled to relief in respect of the employed person (including a person whose services are provided by or through an agency) under section 465 or section 466.

Taxes Consolidation Act, 1997

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(b) that for the year of assessment the individual, or in a case to which section 1017 or 1031C applies, the individual’s spouse or civil partner, has employed a person (including a person whose services are provided by or through an agency) for the purpose of having care of the individual (being the individual or qualifying individual) who is so incapacitated,

Taxes Consolidation Act, 1997

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(b) that for the year of assessment the individual, or in a case to which section 1017 or 1031C applies, the individual’s spouse or civil partner, has employed a person (including a person whose services are provided by or through an agency) for the purpose of having care of the individual (being the individual or qualifying individual) who is so incapacitated,

Links to Section 467 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec1024.html

(iv) relief under section 467, in the proportions in which they bear the cost of employing the person in respect of whom the relief is given;

Taxes Consolidation Act, 1997

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(iv) in so far as it flows from relief under section 467, in the proportions in which each civil partner bears the cost of employing the individual in respect of whom the relief is given,

Taxes Consolidation Act, 1997

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Section 467