Links from Section 1020 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a repayment of tax under this section. |
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Taxes Consolidation Act, 1997 |
(6)(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a repayment of income tax under this section as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458. |
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Taxes Consolidation Act, 1997 |
(6)(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a repayment of income tax under this section as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458. |
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Taxes Consolidation Act, 1997 |
(b)Subsections (3) and (4) of section 459 and paragraph 8 of Schedule 28 shall, with any necessary modifications, apply in relation to a repayment of tax under this section. |
|
Taxes Consolidation Act, 1997 |
(6)(a)Subsections (1) and (2) of section 459 and section 460 shall apply to a repayment of income tax under this section as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458. |
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Taxes Consolidation Act, 1997 |
(a) he had been charged to income tax for the year of marriage in accordance with section 1017, and |
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Taxes Consolidation Act, 1997 |
(2)Section 1018 shall not apply in relation to a husband and his wife for the year of marriage. |
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Links to Section 1020 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(5)(a) Where any relief given in respect of shares for which either a married person or his or her spouse has subscribed, and which were issued while the married person was assessed in accordance with section 1017, is to be withdrawn by virtue of a subsequent disposal of those shares by the person who subscribed for them and at the time of the disposal the married person is not so assessable, any assessment for withdrawing that relief shall be made on the person making the disposal and shall be made by reference to the reduction of tax flowing from the amount of the relief regardless of any allocation of that reduction under subsections (2) and (3) of section 1024 or of any allocation of a repayment of income tax under section 1020. |