| Links from Section 865B | ||
|---|---|---|
| Act | Linked to | Context |
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2012/en/act/pub/0052/LPTA12.html |
unresolved |
(h) the Finance (Local Property Tax) Act 2012, and |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(d) in the case of gift tax or inheritance tax, the year of assessment or accounting period, as the case may be, within which falls the latest of the dates referred to in section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 and in respect of which the repayment arises, |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(e) section 57 of the Capital Acquisitions Tax Consolidation Act 2003, or |
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|
Capital Acquisitions Tax Consolidation Act, 2003 |
(e) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act, |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(d) in the case of gift tax or inheritance tax, the year of assessment or accounting period, as the case may be, within which falls the latest of the dates referred to in section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 and in respect of which the repayment arises, |
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|
Capital Acquisitions Tax Consolidation Act, 2003 |
(e) section 57 of the Capital Acquisitions Tax Consolidation Act 2003, or |
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Finance Act, 2001 |
(b) section 105B of the Finance Act 2001, |
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|
Stamp Duty Consolidation Act, 1999 |
(f) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act, |
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Stamp Duty Consolidation Act, 1999 |
(d) section 159A of the Stamp Duties Consolidation Act 1999, |
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|
Taxes Consolidation Act, 1997 |
(a) section 865, |
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|
Value-Added Tax Consolidation Act 2010 |
“taxable period” has the same meaning as in section 2 of the Value-Added Tax Consolidation Act 2010. |
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|
Value-Added Tax Consolidation Act 2010 |
(c) section 99 of the Value-Added Tax Consolidation Act 2010, |
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|
Value-Added Tax Consolidation Act 2010 |
(g) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act, |
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|
Value-Added Tax Consolidation Act 2010 |
“taxable period” has the same meaning as in section 2 of the Value-Added Tax Consolidation Act 2010. |
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|
Value-Added Tax Consolidation Act 2010 |
(c) section 99 of the Value-Added Tax Consolidation Act 2010, |
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| Links to Section 865B (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(c) Notwithstanding any limitation in section 865(4) on the time within which a claim for repayment of tax is required to be made or the provisions relating to the offset of tax in section 865B, a claim for the offset or repayment referred to in paragraph (a) shall be made within 4 years from the end of the year of assessment in which the loan, or part of the loan, is repaid or the use of the benefit or asset, as the case may be, ceases. |
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