The Stamp Act, 1891:

section 13(1), in the definition of “Appeal Commissioners”

section 156 of the Income Tax Act, 1967

section 850 of the Taxes Consolidation Act, 1997

section 13(4)

Part XXVI (Appeals) of the Income Tax Act, 1967

Chapter 1 of Part 40 (Appeals) of the Taxes Consolidation Act, 1997

The Finance (1909-10) Act, 1910:

section 49, in the first proviso to subsection (1)

section 242 of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

section 49, in the second proviso to subsection (1)

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

section 49, in paragraph (a) of subsection (1A)

section 242 of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

subsection (6) of the said section 242

subsection (7) of that section

The Betting Act, 1931, the proviso to section 7 (3)

section 242 (as amended) by the Finance Act, 1993) of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

The Auctioneers and House Agents Act, 1947:

section 8, in the proviso to subsection (1)

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

section 9, in the proviso to subsection (1)

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

section 10, in the proviso to subsection (1)

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

The Finance Act, 1952, section 19(2)

section 156 of the Corporation Tax Act, 1976

section 9 of the Taxes Consolidation Act, 1997

The Gaming and Lotteries Act, 1956, the proviso to section 19

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

The Civil Service Commissioners Act, 1956, section 27(3)

section 156(1) of the Income Tax Act, 1967

section 850(1) of the Taxes Consolidation Act, 1997

The Income Tax (Purchased Life Annuities) Regulations, 1959 (S.I. No. 152 of 1959):

Regulation 2, in the definition of “the principal section”

section 22 of the Finance Act, 1959

section 788 of the Taxes Consolidation Act, 1997

Regulation 5

subsection (3)

subsection (5)

subsection (4)

subsection (6)

Regulation 7

Subsection (3) of section 5 of the Finance Act, 1929 (No. 32 of 1929), as amended by section 3 of the Finance Act, 1958 (No. 25 of 1958)

Subsection (3) of section 933 of the Taxes Consolidation Act, 1997

Regulation 9

Sections 149 and 196 of the Income Tax Act, 1918

Sections 941 and 942 of the Taxes Consolidation Act, 1997

Regulation 17

Rule 17 of the General Rules

Section 1023 of the Taxes Consolidation Act, 1997

The Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960):

Regulation 2, in paragraph (1)

“the Act” means the Finance (No. 2) Act, 1959 (No. 42 of 1959)

“the Act” means the Taxes Consolidation Act, 1997

Regulation 2, paragraph (1), in the definition of “emoluments”

Part II of the Act

Chapter 4 of Part 42 of the Act

Regulation 36, in paragraph (2)

Section 7 of the Finance Act, 1923 (No. 21 of 1923), as applied by section 11 of the Act

Section 962 of the Act, as applied by section 993 of the Act

Regulation 36, in paragraph (3)

Section 11 of the Finance Act, 1924 (No. 27 of 1924), as applied by section 11 of the Act

Section 963 of the Act, as applied by section 993 of the Act

Regulation 59

section 222 or 223 of the Income Tax Act, 1967 (No. 6 of 1967) or by virtue of section 16, 17 or 25 of the Finance Act, 1972 (No. 19 of 1972)

section 774 or 776 of the Act

Regulation 60

Chapter IV of Part V of the Income Tax Act, 1967

Chapter 4 of Part 42 of the Act

The Income Tax (Construction Contracts) Regulations, 1971 (S.I. No. 1 of 1971):

Regulation 2, in the definition of “certified sub-contractor”

subsection (9)(a) of the principal section

subsection (13)(a) of section 531 of the Act

Regulation 2, in the definition of “principal”

the principal section

section 530 of the Act

subsection (2) of that section

section 531 of the Act

Regulation 2

“principal section” means section 17 (inserted by the Finance Act, 1976 (No. 16 of 1976)) of the Finance Act, 1970 (No. 14 of 1970);

“the Act” means the Taxes Consolidation Act, 1997;

Regulation 2, in the definition of “relevant contract”

the principal section

section 530 of the Act

Regulation 2, in the definition of “repayment period”

subsection (4) of the principal section

subsection (5) of section 531 of the Act

Regulation 2, in the definition of “sub-contractor”

subsection (2) of the principal section

subsection (1) of section 531 of the Act

Regulation 2, in the definition of “sub-contractor’s certificate”

subsection (7) of the principal section

subsection (11) of section 531 of the Act

Regulation 4

subsection (8)(a) of the principal section

subsection (12)(a) of section 531 of the Act

Regulation 4A, in paragraph (1)

subsection (8)(a) of the principal section

subsection (12)(a) of section 531 of the Act

Regulation 4A, in paragraph (2)(c)

section 103(5) of the Corporation Tax Act, 1976

section 433(4) of the Act

subsection (1) of the principal section

subsection (1) of section 530 of the Act

Regulation 4B, in paragraph (4)

subsection (8)(a) of the principal section

subsection (12)(a) of section 531 of the Act

Regulation 4C, in paragraph (2)(a)(ii)

subsection (7) of the principal section

subsection (11) of section 531 of the Act

Regulation 4C, in paragraph (2)(b)

subsection (5)(a)(i) of the principal section

subsection (6)(a)(i) of section 531 of the Act

Regulation 4C, in paragraph (2)(c)

the principal section

section 530 of the Act

Regulation 4C, in paragraph (2)(d)

subsection (7) of the principal section

subsection (11) of section 531 of the Act

Regulation 6, in paragraph (3)

subsection (8) of the principal section

subsection (12) of section 531 of the Act

Regulation 8, in paragraph (1)

subsection (2) of the principal section

subsection (1) of section 531 of the Act

Regulation 10, in paragraph (1)

the principal section

section 531 of the Act

Regulation 11, in paragraph (1)

the principal section

section 531 of the Act

sections 480, 485, 486, 488 and 491 of the Income Tax Act, 1967

sections 962, 963, 966 and 998 of the Act

Regulation 12, in paragraph (1)

the principal section

section 531 of the Act

Regulation 13, in paragraph (1)

subsection (2) of the principal section

subsection (1) of section 531 of the Act

Regulation 13, in paragraph (3)

subsection (4)(c)(ii) of the principal section

subsection (5)(c)(ii) of section 531 of the Act

Regulation 14

Chapter IV of Part V of the Income Tax Act, 1967

Chapter 4 of Part 42 of the Act

Regulation 19, in paragraph (1)

subsection (8)(a) of the principal section

subsection (12)(a) of section 531 of the Act

Regulation 20

subsection (9)(a) of the principal section

subsection (13)(a) of section 531 of the Act

the said subsection (9)(a)

subsection (13)(a) of section 531 of the Act

Regulation 21, in paragraph (3)

Chapter III of Part IV of the Income Tax Act, 1967 (No. 6 of 1967)

Part 43 of the Act

The Finance Act, 1969, section 49(2B)(c)

section 94 of the Finance Act, 1983

section 1078 of the Taxes Consolidation Act, 1997

The Value-Added Tax Act, 1972:

section 1, in the definition of “Appeal Commissioners”

section 156 of the Income Tax Act, 1967

section 850 of the Taxes Consolidation Act, 1997

section 1, in the definition of “Collector-General”

section 162 of the Income Tax Act, 1967

section 851 of the Taxes Consolidation Act, 1997

section 1, in the definition of “inspector of taxes”

section 161 of the Income Tax Act, 1967

section 852 of the Taxes Consolidation Act, 1997

section 1, in the definition of “secretary”

section 207(2) of the Income Tax Act, 1967

section 1044(2) of the Taxes Consolidation Act, 1997

section 1(2)(bb)

section 73 of the Finance Act, 1988

section 1002 of the Taxes Consolidation Act, 1997

section 1(2)(c)(i)

Chapter III of Part I of the Finance Act, 1987

Chapter 1 of Part 18 of the Taxes Consolidation Act, 1997

section 1(2)(c)(ii)

section 17 of the Finance Act, 1970

Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997

section 18(1)(a)(iia)

section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983

section 1078 of the Taxes Consolidation Act, 1997

section 24(1)(b)

sections 480, 485, 486, 487, 488 and 491 of the Income Tax Act, 1967

sections 962, 963, 964(1), 966, 967 and 998 of the Taxes Consolidation Act, 1997

section 24(5)

under section 485 of the Income Tax Act, 1967

under section 962 of the Taxes Consolidation Act, 1997

section 485

section 962

section 27(11)

section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983

section 1078 of the Taxes Consolidation Act, 1997

section 31

section 512 of the Income Tax Act, 1967

section 1065 of the Taxes Consolidation Act, 1997

First Schedule, in paragraph (i)(g)

section 18 of the Finance Act, 1989

section 734 of the Taxes Consolidation Act, 1997

The Imposition of Duties (No. 21) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), the proviso to paragraph 12 (12)

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

The Capital Acquisitions Tax Act, 1976:

section 16(2), in the definition of “private company”

section 95 of the Corporation Tax Act, 1976

section 431 of the Taxes Consolidation Act, 1997

subsection (1)

subsection (3)

subsection (4)

subsection (6)

section 52(1), in the definition of “Appeal Commissioners”

section 156 of the Income Tax Act, 1967

section 850 of the Taxes Consolidation Act, 1997

section 58(2)(b)

section 142 of the Income Tax Act, 1967

section 466 of the Taxes Consolidation Act, 1997

section 63(9)

sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

Second Schedule, Part I, paragraph 9, in the definition of “investment income”

section 2 of the Income Tax Act, 1967

section 3 of the Taxes Consolidation Act, 1997

The Value-Added Tax Regulations, 1979 (S.I. No. 63 of 1979):

Regulation 15, in paragraph (2)

Section 485 of the Income Tax Act, 1967

Section 962 of the Taxes Consolidation Act, 1997

the words from “modifications in subsection (1)” to the end of the paragraph

modification in subsection (1), namely, the words “any sum which may be levied on that person in respect of income tax” shall be construed as referring to value-added tax payable by the person concerned

Regulation 15, in paragraph (3)

Section 486 of the Income Tax Act, 1967

Section 963 of the Taxes Consolidation Act, 1997

Regulation 15, in paragraph (3)(a)

income tax or sur-tax

income tax

Regulation 15, in paragraph (3)(b)

the Collector or other officer of the Revenue Commissioners, duly authorised to collect the said tax

the Collector-General or other officer of the Revenue Commissioners duly authorised to collect the tax

the Collector or other officer under this section

the Collector-General or other officer under this section

Regulation 15, in paragraph (4)

Section 487 of the Income Tax Act, 1967

Section 964(1) of the Taxes Consolidation Act, 1997

Regulation 15, in paragraph (5)

Section 488 of the Income Tax Act, 1967

Section 966 of the Taxes Consolidation Act, 1997

Regulation 15, in paragraph (5)(a)

income tax or sur-tax

income tax

Regulation 15, in paragraph (5)(b)

references to an inspector and to the Collector

references to an inspector and to the Collector-General

Regulation 15, in paragraph (6)

Section 491 of the Income Tax Act, 1967

Section 998 of the Taxes Consolidation Act, 1997

income tax or sur tax

income tax

The Health Contributions Act, 1979:

section 1, in the definition of “the Collector-General”

section 162 of the Income Tax Act, 1967

section 851 of the Taxes Consolidation Act, 1997

section 1, in the definition of “emoluments”

Chapter IV of Part V of the Income Tax Act, 1967, but without regard to section 192 of that Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, but without regard to section 1015 of that Act

section 7A

section 3 of the Finance Act, 1983

section 1025 of the Taxes Consolidation Act, 1997

The Health Contribution Regulations, 1979 (S.I. No. 107 of 1979):

Regulation 3, in the definition of “the Collector”

section 162 of the Income Tax Act, 1967 (No. 6 of 1967)

section 851 of the Taxes Consolidation Act, 1997

Regulation 3, in the definition of “excepted farmer”

“an individual to whom section 16 applies” within the meaning of Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraphs (b) and (d) of section 16(1), and section 16(2), of that Act did not apply

“an individual to whom subsection (1) applies” within the meaning of section 657 of the Taxes Consolidation Act, 1997, if paragraphs (b) and (d) of the definition of “an individual to whom subsection (1) applies” in subsection (1) of that section of that Act and subsection (2) of that section of that Act did not apply

Regulation 3, in the definition of “farm land occupied by the individual”

section 13(1) of the Finance Act, 1974

section 654 of the Taxes Consolidation Act, 1997

Regulation 4

Chapter IV of Part V of the Income Tax Act, 1967, applies but without regard to Chapter I of Part IX of that Act

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, applies but without regard to sections 1015 to 1024 of that Act

Regulation 6

Chapter I (inserted by the Finance Act, 1980) (No. 14 of 1980) of Part IX of the Income Tax Act, 1967 (No. 6 of 1987)

sections 1015 to 1024 of the Taxes Consolidation Act, 1997

section 33 of the Finance Act, 1975 (No. 6 of 1975)

the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997

The Youth Employment Agency Act, 1981:

section 1 (1), in the definition of “the Collector-General”

section 162 of the Income Tax Act, 1967

section 851 of the Taxes Consolidation Act, 1997

section 1 (1), in the definition of “emoluments”

Chapter IV of Part V of the Income Tax Act, 1967 (but without regard to Chapter I (inserted by the Finance Act, 1980) of Part IX of that Act)

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997 (but without regard to sections 1015 to 1024 of that Act)

section 18A

section 3 of the Finance Act, 1983

section 1025 of the Taxes Consolidation Act, 1997

The Youth Employment Levy Regulations 1982, (S.I. No. 84 of 1982):

Regulation 3, in the definition of “the Collector”

section 162 of the Income Tax Act, 1967 (No. 6 of 1967)

section 851 of the Taxes Consolidation Act, 1997

Regulation 3, in the definition of “excepted farmer”

an individual to whom section 16 applies within the meaning of Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), if paragraph (b) and (d) of subsection (1) and subsection (2) of section 16 of that Act did not apply

an individual to whom subsection (1) applies within the meaning of section 657 of the Taxes Consolidation Act, 1997, if paragraphs (b) and (d) of the definition of “an individual to whom subsection (1) applies” in subsection (1) of that section of that Act and subsection (2) of that section of that Act did not apply

Regulation 3, in the definition of “farm land occupied by the individual”

section 13(1) of the Finance Act, 1974

section 654 of the Taxes Consolidation Act, 1997

Regulation 6

Chapter I (inserted by the Finance Act, 1980 (No. 14 of 1980)) of Part IX of the Income Tax Act, 1967 (No. 6 of 1967)

sections 1015 to 1024 of the Taxes Consolidation Act, 1997

section 33 of the Finance Act, 1975 (No. 6 of 1975)

the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997

Regulation 16

section 195 of the Income Tax Act, 1967

section 1018 of the Taxes Consolidation Act, 1997

The Income Tax (Rent Relief) Regulations, 1982 (S.I. No. 318 of 1982):

Regulation 2

Chapter IV of Part IV of the Income Tax Act, 1967 (No. 6 of 1967)

Chapter 8 of Part 4 of the Taxes Consolidation Act, 1997

section 142A (inserted by section 5 of the Finance Act, 1982 (No. 14 of 1982)) of the Income Tax Act, 1967

section 473 of the Taxes Consolidation Act, 1997

Regulation 3

subsection (5)(a)(i)

subsection (6)(a)(i)

Regulation 5

section 6 of the Finance Act, 1968 (No. 33 of 1968), and section 34 of the Finance Act, 1976 (No. 16 of 1976)

sections 886 and 905

The Finance Act, 1984, section 108(1)(b)(ii)

subsection (9) of section 235 of the Income Tax Act, 1967

subsection (1) of section 783 of the Taxes Consolidation Act, 1997

section 235A

section 785

The Finance Act, 1986:

section 94(1)(a), in the definition of “Corporation Tax Acts”

section 155(1) of the Corporation Tax Act, 1976

section 1 of the Taxes Consolidation Act, 1997

section 94(1)(a), in the definition of “relevant interest”

section 84(2)(d) of the Corporation Tax Act, 1976

section 130(2)(d) of the Taxes Consolidation Act, 1997

The Health Contributions (Amendment) Regulations, 1988 (S.I. No. 51 of 1988), Regulation 3, in paragraph (2)

section 195 of the Income Tax Act, 1967

section 1018 of the Taxes Consolidation Act, 1997

The Finance Act, 1989, the proviso to section 45(3)(b)

section 242 (as amended by the Finance Act, 1993) of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

The Finance Act, 1990:

section 112(5)

section 94 of the Finance Act, 1983

section 1078 of the Taxes Consolidation Act, 1997

section 129(1)

subsection (9) of section 235 of the Income Tax Act, 1967

subsection (1) of section 783 of the Taxes Consolidation Act, 1997

The Finance Act, 1991:

section 108(1)

section 485 of the Income Tax Act, 1967

section 962 of the Taxes Consolidation Act, 1997

section 109(1)

Sections 128(4), 507, 508, 510, 511, 512, 517 and 518 of the Income Tax Act, 1967

Sections 987(4), 1061, 1062, 1063, 1064, 1065, 1066 and 1068 of the Taxes Consolidation Act, 1997

Income Tax Act, 1967

Taxes Consolidation Act, 1997

section 129(1), in the definition of “the Collector”

section 162 of the Income Tax Act, 1967

section 851 of the Taxes Consolidation Act, 1997

section 129(3)

Section 187 of the Income Tax Act, 1967

Section 928(1) and 964(2) of the Taxes Consolidation Act, 1997

The Finance Act, 1992: section 206(a), (aa) and (c)(ii)

section 18 of the Finance Act, 1989

section 734 of the Taxes Consolidation Act, 1997

section 206(b)

subsection (5A) (inserted by section 34 of the Finance Act, 1977) of section 31 of the Capital Gains Tax Act, 1975

subsection (6) of section 731 of the Taxes Consolidation Act, 1997

section 207(2)

section 18 of the Finance Act, 1989

section 734 of the Taxes Consolidation Act, 1997

The Finance Act, 1993:

section 106(2)(b)

section 31 of the Finance Act, 1991

section 110 of the Taxes Consolidation Act, 1997

section 109(1), in the definition of “dependent relative”

subsection (9A) (inserted by the Finance Act, 1979) of section 25 of the Capital Gains Tax Act, 1975

subsection (11) of section 604 of the Taxes Consolidation Act, 1997

section 112(a)(i)(A)

section 235(9) of the Income Tax Act, 1967

section 783(1) of the Taxes Consolidation Act, 1997

section 112(a)(i)(B)

section 235 or section 235A

section 784 or section 785

section 112(a)(iii)

section 236 of the Income Tax Act, 1967

section 787 of the Taxes Consolidation Act, 1997

section 112(d), proviso (i)

subsection (1A) of section 142 of the Income Tax Act, 1967

subsection (1) of section 466 of the Taxes Consolidation Act, 1997

section 133(1)

section 36 of the Finance Act, 1988

section 451 of the Taxes Consolidation Act, 1997

The Social Welfare (Consolidation) Act, 1993:

section 2, in the definition of “Collector-General”

section 162 of the Income Tax Act, 1967

section 851 of the Taxes Consolidation Act, 1997

section 2, in the definition of “reckonable emoluments”

Chapter IV of Part V of the Income Tax Act, 1967

Chapter 4 of Part 42 of themTaxes Consolidation Act, 1997

section 2, in the definition of “reckonable income”

section 2 or section 18 of the Finance Act, 1969

section 195, 231 or 232 of the Taxes Consolidation Act, 1997

Chapter 1 (inserted by the Finance Act, 1980) of Part IX of the Income Tax Act, 1967

Chapter 1 of Part 44 of the Taxes Consolidation Act, 1997

section 2, in the definition of “reckonable income”

section 33 of the Finance Act, 1975

the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997

section 18(1)(b)

section 48(1) of the Finance Act, 1986

section 1084(1) of the Taxes Consolidation Act, 1997

section 20(5)

section 195 of the Income Tax Act, 1967

section 1018 of the Taxes Consolidation Act, 1997

section 212(5)

section 17 (as amended by section 28 of the Finance Act, 1992) of the Finance Act, 1970

Chapter 2 of Part 18 of the Taxes Consolidation Act, 1997

First Schedule, Part III, paragraph 3(a)

section 33 of the Finance Act, 1975

the definition of “capital allowance” in section 2(1) of the Taxes Consolidation Act, 1997

First Schedule, Part III, paragraph 4

Chapter II or III of Part IV of the Income Tax Act, 1967

Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997

First Schedule, Part III, paragraph 6

Chapter II or III of Part IV of the Income Tax Act, 1967

Chapter 3 of Part 4, or Part 43, of the Taxes Consolidation Act, 1997

The Industrial Training (Apprenticeship Levy) Act, 1994, section 1(1)

section 162 of the Income Tax Act, 1967

section 851 of the Taxes Consolidation Act, 1997

The Casual Trading Act, 1995, section 4(2A)

section 161 of the Income Tax Act, 1967

section 852 of the Taxes Consolidation Act, 1997

The Finance Act, 1995:

section 103

section 156 of the Income Tax Act, 1967

section 850 of the Taxes Consolidation Act, 1997

section 105(3)

Part XXVI (as amended) other than sections 429 and 430 and (in so far as it relates to those sections) section 431, of the Income Tax Act, 1967

Part 40, other than sections 942, 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997

The Consumer Credit Act, 1995:

section 93(10)(d)

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

section 93(10A)(a)(i)

section 242 of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

section 93(10A)(a)(ii)

section 242

section 1094

section 116(9)(d)

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

section 116(9A)(a)(i)

section 242 of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

section 116(9A)(a)(ii)

section 242

section 1094

section 144(9)(d)

section 242 (as amended by the Finance Act, 1997) of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

section 144(9A)(a)(i)

section 242 of the Finance Act, 1992

section 1094 of the Taxes Consolidation Act, 1997

section 144(9A)(a)(ii)

section 242

section 1094

The Finance Act, 1996, section 108(4)

section 94(2)(d) of the Finance Act, 1983

section 1078(2)(d) of the Taxes Consolidation Act, 1997

The Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 (S.I. No. 312 of 1996):

Regulation 3, in the definition of “inspector of taxes”

section 161 of the Act of 1967

section 852 of the Act of 1997

Regulation 3, in the definition of “reckonable earnings”

Chapter IV of Part V of the Act of 1967

Chapter 4 of Part 42 of the Act of 1997

section 192 of that Act

section 1015 of that Act

the Act of 1967 (other than Chapter IV of Part V)

the Act of 1997 (other than Chapter 4 of Part 42)

section 192 of that Act

section 1015 of that Act

Regulation 3, in the definition of “reckonable income”

the Act of 1967

the Act of 1997

Chapter 11 of Part I of the Finance Act, 1972 (No. 19 of 1972)

Chapter 1 of Part 30

Regulation 3, the definition of “the Act of 1967”

“the Act of 1967” means the Income Tax Act, 1967 (No. 6 of 1967);

“the Act of 1997” means the Taxes Consolidation Act, 1997;

Regulation 10, in paragraph (1)

section 129 of the Act of 1967

section 991 of the Act of 1997

Regulation 27

section 8(1) of the Finance Act, 1979 (No. 11 of 1979)

section 125 of the Act of 1997