The Institute of Chartered Accountants in Ireland, Section 15A, Link Report

Links from Section 15A
Act	Linked to	Context
2012/en/act/pub/0052/sec0016.html	unresolved	(1) Subject to subsections (2) to (5), where a relevant residential property has been adapted for the purposes of rendering it more suitable for the accommodation of a person who has a disability (within the meaning of section 2 of the Disability Act 2005), section 16(1) shall apply as if the reference in that provision to the chargeable value of a property were a reference to the chargeable value of the property as reduced by ~~any value attributable solely to that adaptation of it~~ €50,000.
2012/en/act/pub/0052/sec0125.html	unresolved	(5) Subsection (1) shall cease to apply on the sale (within the meaning of section 125) of the adapted property unless the person with the disability continues to occupy that property as his or her sole or main residence.
Disability Act 2005	Disability Act 2005	(1) Subject to subsections (2) to (5), where a relevant residential property has been adapted for the purposes of rendering it more suitable for the accommodation of a person who has a disability (within the meaning of section 2 of the Disability Act 2005), section 16(1) shall apply as if the reference in that provision to the chargeable value of a property were a reference to the chargeable value of the property as reduced by ~~any value attributable solely to that adaptation of it~~ €50,000.
S.I. No. 607 of 2001	0607.html	(II) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001 ( S.I. No. 607 of 2001 ),
S.I. No. 670 of 2007	0670.html	(I) the Housing (Adaptation Grants for Older People and People with a Disability) Regulations 2007 ( S.I. No. 670 of 2007 ), or
section 2	section 2	(1) Subject to subsections (2) to (5), where a relevant residential property has been adapted for the purposes of rendering it more suitable for the accommodation of a person who has a disability (within the meaning of section 2 of the Disability Act 2005), section 16(1) shall apply as if the reference in that provision to the chargeable value of a property were a reference to the chargeable value of the property as reduced by ~~any value attributable solely to that adaptation of it~~ €50,000.
Links to Section 15A (from within TaxSource Total)
None

2012/en/act/pub/0052/sec0016.html

unresolved

(1) Subject to subsections (2) to (5), where a relevant residential property has been adapted for the purposes of rendering it more suitable for the accommodation of a person who has a disability (within the meaning of section 2 of the Disability Act 2005), section 16(1) shall apply as if the reference in that provision to the chargeable value of a property were a reference to the chargeable value of the property as reduced by ~~any value attributable solely to that adaptation of it~~ €50,000.

2012/en/act/pub/0052/sec0125.html

unresolved

(5) Subsection (1) shall cease to apply on the sale (within the meaning of section 125) of the adapted property unless the person with the disability continues to occupy that property as his or her sole or main residence.

Disability Act 2005

(1) Subject to subsections (2) to (5), where a relevant residential property has been adapted for the purposes of rendering it more suitable for the accommodation of a person who has a disability (within the meaning of section 2 of the Disability Act 2005), section 16(1) shall apply as if the reference in that provision to the chargeable value of a property were a reference to the chargeable value of the property as reduced by ~~any value attributable solely to that adaptation of it~~ €50,000.

S.I. No. 607 of 2001

0607.html

(II) Regulation 4 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations 2001 ( S.I. No. 607 of 2001 ),

S.I. No. 670 of 2007

0670.html

(I) the Housing (Adaptation Grants for Older People and People with a Disability) Regulations 2007 ( S.I. No. 670 of 2007 ), or

section 2

(1) Subject to subsections (2) to (5), where a relevant residential property has been adapted for the purposes of rendering it more suitable for the accommodation of a person who has a disability (within the meaning of section 2 of the Disability Act 2005), section 16(1) shall apply as if the reference in that provision to the chargeable value of a property were a reference to the chargeable value of the property as reduced by ~~any value attributable solely to that adaptation of it~~ €50,000.