(1) In this section -
‘Act of 1982’ means the Housing (Private Rented Dwellings) Act 1982;
‘Act of 2004’ means the Residential Tenancies Act 2004;
‘appropriate percentage’, in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;
‘first year of assessment’, in relation to a person chargeable, means the year of assessment in which the person chargeable first claims a tax credit under this section;
‘ownership’, in relation to the ownership of a premises by a person, includes ownership of the premises by the person jointly with another person;
‘person chargeable’ means an individual who is a person chargeable within the meaning of section 96;
‘qualifying premises’ means a rented residential premises situated in the State -
(a) that on the specified date is owned by a person chargeable, and
(b) to which, on that date, one of the following subparagraphs applies:
(i) the premises is occupied by a tenant under a tenan
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