Link Report

This report lists all the outbound links from Section 13 under the heading Links from Section 13.

Sections and schedules within TaxSource Total linking to Section 13 are listed under Links to Section 13 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 13
Act Linked to Context

Continental Shelf Act, 1968

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“designated area” means an area designated by order under section 2 of the Continental Shelf Act, 1968;

Continental Shelf Act, 1968

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“designated area” means an area designated by order under section 2 of the Continental Shelf Act, 1968;

Petroleum and Other Minerals Development Act, 1960

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(4) Where exploration or exploitation activities are carried on by a person on behalf of the holder of a licence or lease granted under the Petroleum and Other Minerals Development Act, 1960, such holder shall, for the purpose of an assessment to income tax, be deemed to be the agent of that person.

Taxes Consolidation Act, 1997

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(1) In this section and in Schedule 1—

Taxes Consolidation Act, 1997

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(6) Schedule 1 shall apply for the purpose of supplementing this section.

Links to Section 13 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

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Sections 13 and 567(4).

Taxes Consolidation Act, 1997

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(a) transactions in connection with activities authorised by the licence as a result of which any person is or might be liable to income tax by virtue of section 13 or to corporation tax by virtue of that section as applied by section 23, and

Taxes Consolidation Act, 1997

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(1) Subject to the following provisions of this Schedule, where any income tax is assessed by virtue of section 13, or any corporation tax is assessed by virtue of that section as applied by section 23, on a person not resident in the State in respect of—

Taxes Consolidation Act, 1997

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3. Paragraph 2 shall not apply to any assessment to income tax on emoluments from an office or employment referred to in section 13(5).

Taxes Consolidation Act, 1997

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23 Application of section 13 for purposes of corporation tax.

Taxes Consolidation Act, 1997

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Section 13 shall apply for the purposes of corporation tax as it applies for the purposes of income tax.

Taxes Consolidation Act, 1997

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“exploration or exploitation rights” has the same meaning as in section 13;

Taxes Consolidation Act, 1997

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“designated area” has the meaning assigned to it by section 13(1);

Taxes Consolidation Act, 1997

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"designated area", "exploration or exploitation activities" and "exploration or exploitation rights" have the same meanings respectively as in section 13;

Taxes Consolidation Act, 1997

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“exploration or exploitation rights” has the same meaning as in section 13;