1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 2011
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  1. Finance Act 2011 (No. 6)
  2. Part 1 Income Levy, Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-41)
  3. Chapter 3 Income Tax (ss. 4-19)
  4. 14. Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 February 2011 - onwards
    Version 1 of 1    

14. Amendment of section 473 (allowance for rent paid by certain tenants) of Principal Act.

Section 473 of the Principal Act is amended -

(a) in subsection (1) by substituting the following for the definition of "specified limit":

"'specified limit', in relation to an individual for a year of assessment specified in column (1) of the Table to this definition, means -

(a) in the case of -

(i) a married person assessed to tax in accordance with section 1017, or

(ii) a widowed person,

the corresponding amount specified in column (2) of the Table to this definition; but, if at any time during the year of assessment the individual was of the age of 55 years or over, 'specified limit' means the corresponding amount specified in column (3) of the Table to this definition, and

(b) in any other case, the corresponding amount specified in column (4) of the Table to this definition; but, if at any time during the year of assessment the individual was of the age of 55 years or over, 'specified limit' means the corresponding amount specified in column (5) of the Table to this definition;

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