Section 461 Basic personal tax credit Summary This section provides the basic personal tax credits. In the case of— • a married person assessed in accordance with section 1017 (that is, jointly assessed), • a civil partner assessed in accordance with section 1031C (that is, jointly assessed), • a married person/civil partner who proves that the person […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.