Link Report

This report lists all the outbound links from Section 476 under the heading Links from Section 476.

Sections and schedules within TaxSource Total linking to Section 476 are listed under Links to Section 476 (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 Links in repealed sections of the legislation are not listed.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 476
Act Linked to Context

Taxes Consolidation Act, 1997

sec0016.html

the income tax to be charged on the individual, other than in accordance with section 16(2), for the year of assessment in which that certificate of competence is awarded shall be reduced by an amount which is the lesser of—

Taxes Consolidation Act, 1997

sec1017.html

(3) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.

Taxes Consolidation Act, 1997

sec1023.html

(3) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.

Taxes Consolidation Act, 1997

sec1031C.html

(3) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.

Taxes Consolidation Act, 1997

sec1031H.html

(3) In the case of an individual who is a married person assessed to tax for a year of assessment in accordance with section 1017, a married person assessed to tax for the year of assessment in accordance with section 1017, or a civil partner assessed to tax for the year of assessment in accordance with section 1031C, any payment in respect of qualifying fees made by the individual’s spouse spouse or civil partner shall, except where section 1023 section 1023 or 1031H applies, be deemed to have been made by the individual.

Links to Section 476 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec1024.html

(ix) relief under sections 474 474A , 475, 476 475, 475A 473A, 476, 477, 478 and 479, in the proportions in which they incurred the expenditure giving rise to the relief;

Taxes Consolidation Act, 1997

sec1031I.html

(ix) in so far as it flows from relief under sections 473A, 476 and 477, in the proportions in which each civil partner incurred the expenditure giving rise to the relief,

Taxes Consolidation Act, 1997

sec0458.html

Section 476