| Links from Section 8 | ||
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| Act | Linked to | Context |
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2012/en/act/pub/0052/sec0125.html |
unresolved |
(a) is sold (within the meaning of section 125) by, or |
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Taxes Consolidation Act, 1997 |
(b) subject to subsection (2), the property is purchased by a person who would have been entitled to relief under section 244 of the Act of 1997 had a qualifying loan (within the meaning of that section) been taken out in the period beginning on 1 January 2004 and ending on 31 December 2012, and |
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Taxes Consolidation Act, 1997 |
(b) subject to subsection (2), the property is purchased by a person who would have been entitled to relief under section 244 of the Act of 1997 had a qualifying loan (within the meaning of that section) been taken out in the period beginning on 1 January 2004 and ending on 31 December 2012, and |
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| Links to Section 8 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(2) Other than in the case of a residential property referred to in section 8, where a property is not a relevant residential property on 1 May 2013 or on the first valuation date for any consecutive
3-year period after the
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(5) Notwithstanding subsection (2), a liable person who has acquired a relevant residential property from a person referred to in section 8(1)(b) who acquired the property before 1 May 2013 shall be obliged to prepare and deliver a return in respect of any liability
date occurring after the acquisition and before
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