Taxes Consolidation Act, 1997 (Number 39 of 1997)
120 Unincorporated bodies, partnerships and individuals.
[ITA67 s123]
(1) This Chapter shall apply in relation to unincorporated societies[1]>, public bodies<[1] and other bodies as it applies in relation to bodies corporate and, in connection with this Chapter, the definition of “control” in section 116(1) shall, with the necessary modifications, also so apply.
(2) This Chapter shall apply in relation to any partnership carrying on any trade or profession as it would apply in relation to a body corporate carrying on a trade if so much of this Chapter as relates to directors of the body corporate or persons taking part in the management of the affairs of the body corporate were deleted; but—
(a) “control”, in relation to a partnership, means the right to a share of more than 50 per cent of the assets, or of more than 50 per cent of the income, of the partnership, and
(b) where a partnership carrying on any trade or profession has control over a body corporate to which this Chapter applies (“control” being construed for this purpose in accordance with the definition of that term in section 116(1))—
(i) any employment of any director of that body corporate by the partnership shall be an employment to which this Chapter applies, and
(ii) all the employments of any person who is employed both by the partnership and by the body corporate (being employments by the partnership or the body corporate) shall, for the purpose of ascertaining whether those employments or any of them are employments to which this Chapter applies, be treated as if they were employments by the body corporate.
(3) Subsection (2) shall apply in relation to individuals as it applies in relation to partnerships, but nothing in this subsection shall be construed as requiring an individual to be treated in any circumstances as under the control of another person.
[2]>
(4) (a) This subsection applies where an expense, which if it had been incurred by a body corporate would be an expense of the kind mentioned in subsection 118(1)(a), is incurred by a public body in relation to a person who holds an office or exercises an employment in that or in another public body.
(b) Where this subsection applies the expense shall be treated for the purposes of this Chapter as if it had been incurred by the public body in which the office is held or the employment is exercised and as if that public body was a body corporate.
(5) For the purposes of this section “public body” means—
(a) the Civil Service of the Government and the Civil Service of the State,
(b) the Garda Síochána, or
(c) the Permanent Defence Force.
<[2]