Links from Section 472A | ||
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Act | Linked to | Context |
Social Welfare Consolidation Act 2005 |
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Social Welfare Consolidation Act 2005 |
(IV) participation in, or participation in or attendance at, an activity to which
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Social Welfare Consolidation Act 2005 |
(i) (I) immediately prior to the commencement of that qualifying employment has been unemployed throughout the period of 12 months
immediately preceding the commencement of the employment
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Social Welfare Consolidation Act 2005 |
“continuous period of unemployment” has the meaning assigned in
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Social Welfare Consolidation Act 2005 |
(IV) participation in, or participation in or attendance at, an activity to which
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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 462, 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 462, and
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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 462, 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 462, and
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Taxes Consolidation Act, 1997 |
“director” and “proprietary director” have the same meanings, respectively, as in section 472; |
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Taxes Consolidation Act, 1997 |
“emoluments” has the same meaning as in subsection (1)(a) of section 472 and, in relation to the exclusions from that definition, subsection (2) of that section shall apply accordingly; |
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Links to Section 472A (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(viii) relief under sections 472, 472A and 472B, to the husband or to the wife according as the emoluments from which relief under those sections is granted are emoluments of the husband or of the wife; |
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Taxes Consolidation Act, 1997 |
(viii) in so far as it flows from relief under sections 472, 472A and 472B, to either civil partner according as the emoluments from which relief under those sections is granted are emoluments of that civil partner, |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(f) An Foras Áiseanna Saothair, in respect of schemes mentioned in clauses (I), (II) and (III) of section 472A(1)(b)(i), or |
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Taxes Consolidation Act, 1997 |
“emoluments”, “employment”, “employment scheme”, “qualifying employment”, and “qualifying individual” have the same meanings, respectively, as in section 472A; |
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Taxes Consolidation Act, 1997 |
(c) For the purposes of this section, an activity, programme or course mentioned in section 472A(1)(b)(i) shall be deemed not to be an employment scheme. |