| Links from Section 1031Q | ||
|---|---|---|
| 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 |
“maintenance arrangement” means an order of a court under section 175 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 giving rise to a legally enforceable obligation; |
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section 175 |
“maintenance arrangement” means an order of a court under section 175 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 giving rise to a legally enforceable obligation; |
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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 deduction under subsection (3)(a)(ii). |
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|
Taxes Consolidation Act, 1997 |
(4) (a) Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(a)(ii) 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 |
(4) (a) Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(a)(ii) 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 deduction under subsection (3)(a)(ii). |
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|
Taxes Consolidation Act, 1997 |
(4) (a) Subsections (1) and (2) of section 459 and section 460 shall apply to a deduction under subsection (3)(a)(ii) as they apply to any allowance, deduction, relief or reduction under the provisions specified in the Table to section 458. |
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| Links to Section 1031Q (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(v) any payment to which section 1031Q applies made by an individual pursuant to a maintenance arrangement (within the meaning of that section) where a relationship between cohabitants ends, |
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|
Taxes Consolidation Act, 1997 |
(3) (a) Subsection (2)(a) shall not apply to a maintenance arrangement (within the meaning of
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Taxes Consolidation Act, 1997 |
(vb) where section 1031Q applies in respect of an individual, the amount of any deduction for any payment to which that section applies, made by a qualified cohabitant pursuant to a maintenance arrangement (within the meaning of that section) for the benefit of the other qualified cohabitant, |
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