| Links from Section 72 | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) For the purposes of section 71(3), any income arising from securities and possessions in any place outside the State which is applied outside the State by a person ordinarily resident in the State in or towards satisfaction of— |
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| Links to Section 72 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(5) For the purposes of subsection (4), all amounts paid, used or enjoyed in or in any manner or form transmitted or brought to the State shall be treated as received in the State in respect of any gain, and section 72 shall apply as it would apply if the gain were income arising from possessions outside of the State. |
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Taxes Consolidation Act, 1997 |
(3) Section 72 shall, with any necessary modification, apply to this section. |
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