No 39 of 1997, Section 482, Link Report

Links from Section 482
Act	Linked to	Context
Finance Act, 2000	index.html	(A) before the passing of the Finance Act, 2000, not less than 40 days, and
Finance Act, 2000	index.html	(B) on or after the passing of the Finance Act, 2000, not less than 40 days, of which not less than 10 are weekend days,
Finance Act, 2000	index.html	(8) Notwithstanding that the Revenue Commissioners have before the passing of the Finance Act, 2000, made a determination in accordance with subsection (5)(a)(ii) that a building is a building to which reasonable access is afforded to the public, relief under subsection (2), in relation to qualifying expenditure incurred in a chargeable period beginning on or after 1 January 1995, in respect of the building shall not be given unless the person who owns or occupies the building satisfies the Revenue Commissioners ~~on or before 1 January~~ on or before 1 November in the chargeable period that it is a building to which reasonable access is afforded to the public having regard to—
Taxes Consolidation Act, 1997	sec0321.html	“chargeable period” has the same meaning as in section 321(2);
Taxes Consolidation Act, 1997	sec0396A.html	(11) The Tax Acts shall apply to a loss referred to in subsection (2) as they would apply if sections 396A and 420A had not been enacted.
Taxes Consolidation Act, 1997	sec0420A.html	(11) The Tax Acts shall apply to a loss referred to in subsection (2) as they would apply if sections 396A and 420A had not been enacted.
Taxes Consolidation Act, 1997	sec0865.html	(2) (a) Subject to this section, where a person (in this section referred to as “the claimant”), having made a claim in that behalf, proves that the conditions specified in paragraph (b) have been met, then, the Tax Acts shall apply as if the amount of the qualifying expenditure referred to in subparagraph (i) of paragraph (b) were a loss sustained in the chargeable period referred to in that subparagraph in a trade carried on by the claimant separate from any trade actually carried on by the claimant. (a) Subject to this section, and notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made, where a person (in this section referred to as “the claimant”), having made a claim in that behalf, proves that the conditions specified in paragraph (b) have been met, then, the Tax Acts shall apply as if the amount of the qualifying expenditure referred to in subparagraph (i) of paragraph (b) were a loss sustained in the chargeable period referred to in that subparagraph in a trade carried on by the claimant separate from any trade actually carried on by the claimant. Section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of a claim made under this section, where a valid claim for a repayment of tax (within the meaning of section 865(1)(b)) has been made.
Taxes Consolidation Act, 1997	sec0865.html	(2) (a) Subject to this section, where a person (in this section referred to as “the claimant”), having made a claim in that behalf, proves that the conditions specified in paragraph (b) have been met, then, the Tax Acts shall apply as if the amount of the qualifying expenditure referred to in subparagraph (i) of paragraph (b) were a loss sustained in the chargeable period referred to in that subparagraph in a trade carried on by the claimant separate from any trade actually carried on by the claimant. (a) Subject to this section, and notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made, where a person (in this section referred to as “the claimant”), having made a claim in that behalf, proves that the conditions specified in paragraph (b) have been met, then, the Tax Acts shall apply as if the amount of the qualifying expenditure referred to in subparagraph (i) of paragraph (b) were a loss sustained in the chargeable period referred to in that subparagraph in a trade carried on by the claimant separate from any trade actually carried on by the claimant. Section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of a claim made under this section, where a valid claim for a repayment of tax (within the meaning of section 865(1)(b)) has been made.
Taxes Consolidation Act, 1997	sec0865.html	(2) (a) Subject to this section, where a person (in this section referred to as “the claimant”), having made a claim in that behalf, proves that the conditions specified in paragraph (b) have been met, then, the Tax Acts shall apply as if the amount of the qualifying expenditure referred to in subparagraph (i) of paragraph (b) were a loss sustained in the chargeable period referred to in that subparagraph in a trade carried on by the claimant separate from any trade actually carried on by the claimant. (a) Subject to this section, and notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made, where a person (in this section referred to as “the claimant”), having made a claim in that behalf, proves that the conditions specified in paragraph (b) have been met, then, the Tax Acts shall apply as if the amount of the qualifying expenditure referred to in subparagraph (i) of paragraph (b) were a loss sustained in the chargeable period referred to in that subparagraph in a trade carried on by the claimant separate from any trade actually carried on by the claimant. Section 865(6) shall not prevent the Revenue Commissioners from repaying an amount of tax as a consequence of a claim made under this section, where a valid claim for a repayment of tax (within the meaning of section 865(1)(b)) has been made.
Tourist Traffic Act, 1939	index.html	(i) registered in the register of guest houses maintained and kept by ~~Bord Fáilte Éireann~~ the National Tourism Development Authority under Part III of the Tourist Traffic Act, 1939, or
Tourist Traffic Act, 1939	index.html	(iii) where the approved building was in use as a tourist accommodation facility in any of the chargeable periods applicable for the purposes of subparagraph (ii), that the approved building was registered in the register of guest houses maintained and kept by ~~the Board~~ the Authority under Part III of the Tourist Traffic Act, 1939, or listed in the list published or caused to be published by the Board under section 9 of the Tourist Traffic Act, 1957, in those chargeable periods.
Tourist Traffic Act, 1957	index.html	(iii) where the approved building was in use as a tourist accommodation facility in any of the chargeable periods applicable for the purposes of subparagraph (ii), that the approved building was registered in the register of guest houses maintained and kept by ~~the Board~~ the Authority under Part III of the Tourist Traffic Act, 1939, or listed in the list published or caused to be published by the Board under section 9 of the Tourist Traffic Act, 1957, in those chargeable periods.
Tourist Traffic Act, 1957	sec0009.html	(ii) listed in the list published or caused to be published by ~~Bord Fáilte Éireann~~ the National Tourism Development Authority under section 9 of the Tourist Traffic Act, ~~1957.~~ 1957;
Tourist Traffic Act, 1957	sec0009.html	(iii) where the approved building was in use as a tourist accommodation facility in any of the chargeable periods applicable for the purposes of subparagraph (ii), that the approved building was registered in the register of guest houses maintained and kept by ~~the Board~~ the Authority under Part III of the Tourist Traffic Act, 1939, or listed in the list published or caused to be published by the Board under section 9 of the Tourist Traffic Act, 1957, in those chargeable periods.
Links to Section 482 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched25B.html	Section 482 (relief for expenditure on significant buildings and gardens).
Taxes Consolidation Act, 1997	sched25B.html	The amount of qualifying expenditure (within the meaning of section 482) incurred by the individual in the tax year for which relief is given for the tax year under section 381, including any amounts in respect of which relief is given in that year by virtue of section 482(3).
Taxes Consolidation Act, 1997	sched25B.html	The amount of qualifying expenditure (within the meaning of section 482) incurred by the individual in the tax year for which relief is given for the tax year under section 381, including any amounts in respect of which relief is given in that year by virtue of section 482(3).
Taxes Consolidation Act, 1997	sec0236.html	“relevant building” means an approved building within the meaning of section 482;
Taxes Consolidation Act, 1997	sec0236.html	“relevant garden” means an approved garden within the meaning of section 482.
Taxes Consolidation Act, 1997	sec0381B.html	(iv) any amount in respect of qualifying expenditure which by virtue of section 482(2) is to be treated as a loss, or
Taxes Consolidation Act, 1997	sec0381C.html	(i) any amount in respect of qualifying expenditure which by virtue of section 482(2) is to be treated as a loss, or
Taxes Consolidation Act, 1997	sec0409C.html	“approved building”, “the Minister” and “qualifying expenditure” have, respectively, the meaning assigned to each of them by section 482(1)(a);
Taxes Consolidation Act, 1997	sec0409C.html	“the claimant” has the meaning assigned to it by section 482(2)(a);
Taxes Consolidation Act, 1997	sec0409C.html	“ownership interest”, in relation to a building, means an estate or interest in a building which would entitle the person who holds it, to make a claim under section 482 as owner of the building;
Taxes Consolidation Act, 1997	sec0409C.html	“relevant determinations”, in relation to a building, means the determinations made by the Minister and the Revenue Commissioners, respectively, in accordance with section 482(5)(a).
Taxes Consolidation Act, 1997	sec0409C.html	(II) may obtain, whether directly or indirectly, a payment or other benefit representing any part of the value to the transferee of relief under the Tax Acts by virtue of a claim under section 482(2) in respect of qualifying expenditure in relation to the building, or
Taxes Consolidation Act, 1997	sec0409C.html	(ii) the transfer is made for the sole or main purpose of facilitating a claim by the transferee under section 482(2).
Taxes Consolidation Act, 1997	sec0409C.html	(a) by virtue of subsection (2) of section 482, qualifying expenditure in relation to an approved building is treated as a loss sustained in a trade carried on by a claimant, as owner of the building, in a chargeable period (referred to in paragraph (b)(i) of that subsection),
Taxes Consolidation Act, 1997	sec0409C.html	(5) Where by virtue of subsection (4) relief cannot be given for a year of assessment for part of the loss referred to in subsection (3)(a), then for the purposes of section 482(3) such relief shall be treated as not being given owing to an insufficiency of income.
Taxes Consolidation Act, 1997	sec0409C.html	(i) the Revenue Commissioners have, before 5 December 2001, indicated in writing, that proposals made to them are broadly acceptable, so as to enable them to make a determination under section 482(5)(a), and
Taxes Consolidation Act, 1997	sec0409C.html	(ii) an officer of the Department of Arts, Heritage, Gaeltacht and the Islands has, before 5 December 2001, indicated in writing that, having inspected the building, the officer is satisfied that, if required, the officer would recommend to the Minister that a determination under section 482(5)(a) be made by the Minister, or
Taxes Consolidation Act, 1997	sec0409C.html	(i) the Minister has made a determination under section 482(5)(a) before 5 December 2001, in relation to the building, and
Taxes Consolidation Act, 1997	sec0409C.html	(ii) the claimant has undertaken to gift, whether directly or indirectly, to the transferor, who is an eligible charity, the full value of the relief to which the individual is entitled under the Tax Acts by virtue of making a claim under section 482(2), and the individual does so.