Link Report

This report lists all the outbound links from Section 478 under the heading Links from Section 478.

Sections and schedules within TaxSource Total linking to Section 478 are listed under Links to Section 478 (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 Links in repealed sections of the legislation are not listed.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 478
Act Linked to Context

Taxes Consolidation Act, 1997

sec0016.html

(2) Where a claimant, being a qualifying individual or a relative of that individual, having made a claim in that behalf, proves that he or she has incurred qualifying expenditure in relation to the qualifying individual, the income tax to be charged on the claimant, other than in accordance with section 16(2), for the year of assessment in which the expenditure is incurred shall be reduced by an amount which is the least of—

Links to Section 478 (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

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Section 478