Taxes Consolidation Act, 1997 (Number 39 of 1997)
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PART 44B
TAX TREATMENT OF COHABITANTS
CHAPTER 1
Income Tax
1031P. Interpretation (Chapter 1).
In this Part—
“cohabitant” has the same meaning as in section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;
“inspector”, in relation to a notice, means any inspector who might reasonably be considered by the individual giving notice to be likely to be concerned with the subject matter of the notice or who declares himself or herself ready to accept the notice;
“qualified cohabitant” has the same meaning as in section 172 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010.
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Inserted by F(No.3)A11 s1(1). With effect for the year of assessment 2011 and subsequent years of assessment as appropriate.