2. Where Article 46 of this Regulation applies, if the person concerned suffers incapacity for work leading to invalidity while subject to the legislation of another Member State, Ireland shall, for the purposes of Section 118(1)(a) of the Social Welfare Consolidation Act 2005 , take account of any periods during which, in respect of the invalidity that followed that incapacity for work, he or she would have been regarded as being incapable of work under Irish legislation.

2. Where Article 46 of the Regulation applies, if the person concerned suffers incapacity for work leading to invalidity while subject to the legislation of another Member State, Ireland shall, for the purposes of Section 118(1)(a) of the Social Welfare Consolidation Act 2005, take account of any periods during which, in respect of the invalidity that followed that incapacity for work, he or she would have been regarded as being incapable of work under Irish legislation.

2. Where Article 46 applies, if the person concerned suffers incapacity for work leading to invalidity while subject to the legislation of another Member State, Ireland shall, for the purposes of Section 95(1)(a) of the Social Welfare (Consolidation) Act, 1993, take account of any periods during which, in respect of the invalidity that followed that incapacity for work, he was regarded as being incapable of work under Irish legislation.

2. Where Article 46 of this Regulation applies, if the person concerned suffers incapacity for work leading to invalidity while subject to the legislation of another Member State, Ireland shall, for the purposes of Section 118(1)(a) of the Social Welfare Consolidation Act 2005 , take account of any periods during which, in respect of the invalidity that followed that incapacity for work, he or she would have been regarded as being incapable of work under Irish legislation.

Istituto nazionale della previdenza sociale (National Social Welfare Institution), provincial offices.

El Decreto-ley en materia tributaria' (2003), 'Hecho imponible y cuantificación de la prestación tributaria' (1978); 'La unidad familiar como sujeto en el ordenamiento tributario español' (1980); 'Régimen fiscal de determinados activos financieros' (1985); 'Tributación de entidades de previsión social' (1990); 'El tipo de gravamen' (1991); 'Aspectos fiscales de la libre circulación de capitales en la Comunidad Europea' (1992); 'Incrementos patrimoniales por operaciones entre no residentes' (1993); 'La eficacia de la voluntad de las partes en las obligaciones tributarias' (1996); 'Las nuevas reglas de determinación de la base impo ...[+++]nible en el Impuesto sobre Sociedades' (1997); 'La Directiva 90/435/CE relativa al Régimen Fiscal Común aplicable a las sociedades matrices y filiales.