| Links from Section 1031K | ||
|---|---|---|
| Act | Linked to | Context |
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Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 |
Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 |
(a) the dissolution was a dissolution under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or deemed to be such a dissolution under section 5(4) of that Act, |
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section 110 |
(a) the dissolution was a dissolution under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or deemed to be such a dissolution under section 5(4) of that Act, |
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|
section 5(4) |
(a) the dissolution was a dissolution under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or deemed to be such a dissolution under section 5(4) of that Act, |
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|
Taxes Consolidation Act, 1997 |
(1) Where a payment to which section 1031J applies is made in a year of assessment by a civil partner (whose civil partnership has not been dissolved or annulled) and both civil partners concerned are resident in the State for that year, section 1031D shall apply in relation to those civil partners for that year of assessment as if— |
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|
Taxes Consolidation Act, 1997 |
(2) Where by virtue of subsection (1) both civil partners elect as provided for in section 1031D(1), then, for any year of assessment for which the election has effect— |
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|
Taxes Consolidation Act, 1997 |
(a) subject to subsection (1) and paragraphs (b) and (c), the Income Tax Acts shall apply in the case of the civil partners as they apply in the case of civil partners who have elected under section 1031D(1) and whose election has effect for that year of assessment, |
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|
Taxes Consolidation Act, 1997 |
(c) income tax shall be assessed, charged and recovered on the total income or incomes of the civil partners as if an application under section 1031H had been made by one of the civil partners and that application had effect for that year of assessment. |
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|
Taxes Consolidation Act, 1997 |
(1) Where a payment to which section 1031J applies is made in a year of assessment by a civil partner (whose civil partnership has not been dissolved or annulled) and both civil partners concerned are resident in the State for that year, section 1031D shall apply in relation to those civil partners for that year of assessment as if— |
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|
Taxes Consolidation Act, 1997 |
(b) the total income or incomes of the civil partners shall be computed for the purposes of the Income Tax Acts as if any payments to which section 1031J applies made in that year of assessment by one civil partner for the benefit of his or her civil partner had not been made, and |
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|
Taxes Consolidation Act, 1997 |
(3) Notwithstanding subsection (1), where a payment to which section 1031J applies is made in a year of assessment by a civil partner whose civil partnership has been dissolved, for the benefit of the other civil partner, and— |
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| Links to Section 1031K (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(b) For the purposes of this section and section 1031K, but subject to paragraph (c), a payment, whether conditional or not, which is made directly or indirectly by a civil partner or former civil partner under or pursuant to a maintenance arrangement relating to the civil partnership concerned (other than a payment of which the amount, or the method of calculating the amount, is specified in the maintenance arrangement and from which, or from the consideration for which, neither a child of the civil partner making the payment nor the other civil partner derives any benefit) shall be deemed to be made for the benefit of his or her civil partner or former civil partner. |
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|
Taxes Consolidation Act, 1997 |
(3) Notwithstanding anything in the Income Tax Acts but subject to section 1031K, as respects any payment to which this section applies made directly or indirectly by one civil partner or former civil partner under or pursuant to a maintenance arrangement for the benefit of his or her civil partner or former civil partner— |
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|
Taxes Consolidation Act, 1997 |
(iii) any payment to which section 1031J applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the civil partnership for the benefit of the other party to the civil partnership, unless section 1031K applies in respect of such payment, |
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|
Taxes Consolidation Act, 1997 |
(va) where section 1031J applies in respect of an individual, the amount of any deduction for any payment to which that section applies, made by an individual pursuant to a maintenance arrangement (within the meaning of that section) for the benefit of his or her civil partner or former civil partner unless section 1031K applies in respect of such payment, |
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