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(b) within the meaning of section 1 of the Health Contributions Act 1979, for the purposes of those Acts or any regulations made under those Acts.

(b) within the meaning of section 1 of the Health Contributions Act 1979,

(b) within the meaning of section 1 of the Health Contributions Act 1979, for the purposes of those Acts or any regulations made under those Acts.

(b) within the meaning of section 1 of the Health Contributions Act 1979,

(c) consisting of a site of 0.4047 hectares or less whose market value at the date of disposal does not exceed €250,000 (notwithstanding that a planning authority may have granted permission in respect of that site in accordance with section 34(1) of the Planning and Development Act 2000), other than where the disposal by the person making it, or by a person connected with that person, forms part of a larger transaction or series of transactions,

“relevant planning decision”, in relation to land and in accordance with the Planning and Development Act 2000 (in this definition referred to as the “Act of 2000”), means—

(c) consisting of a site of 0.4047 hectares or less whose market value at the date of disposal does not exceed €250,000 (notwithstanding that a planning authority may have granted permission in respect of that site in accordance with section 34(1) of the Planning and Development Act 2000), other than where the disposal by the person making it, or by a person connected with that person, forms part of a larger transaction or series of transactions,

(b) a decision to grant permission, in accordance with section 34(6) or 37(2) of the Act of 2000, for a development that would materially contravene a development plan;

(b) a decision to grant permission, in accordance with section 34(6) or 37(2) of the Act of 2000, for a development that would materially contravene a development plan;

(a) within the meaning of section 2(1) of the Social Welfare Consolidation Act 2005, or

(a) within the meaning of section 2(1) of the Social Welfare Consolidation Act 2005, or

(a) within the meaning of section 2(1) of the Social Welfare Consolidation Act 2005, or

(a) within the meaning of section 2(1) of the Social Welfare Consolidation Act 2005, or

“company” has the same meaning as in section 4;

“basis period” has the same meaning as in section 127(1);

“distribution” has the same meaning as in section 130(2);

“construction operations”, in relation to land, means operations of any of the descriptions referred to in the definition of “construction operations” in section 530(1);

(b) disposed of by a company referred to in section 616(1)(g) section 616(1)(g), or ;

(b) any gain of a capital nature arising directly or indirectly from the disposal of land which, by virtue of section 643, constitutes profits or gains chargeable to tax under Case IV of Schedule D,