| Links from Section 531R | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(b) the parking space is provided on, at or in any premises which is owned or occupied by a person connected (within the meaning of section 10) with the employer, |
|
| Links to Section 531R (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(c) to occasional use of a parking space by a retired person where that person’s former employer or, where section 531R(d) applies, the person who provided the parking space to the retired person before he or she retired, continues to make a parking space available to him or her. |
|
|
Taxes Consolidation Act, 1997 |
(2) Where a parking space in an urban area to which this Part applies is provided by a person referred to in section 531R(d) for the use of one or more public sector employees for the parking of a car, that person shall in respect of each year of assessment and the period referred to in section 531U(1)(b)— |
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