Link Report

This report lists all the outbound links from Section 93 under the heading Links from Section 93.

Sections and schedules within TaxSource Total linking to Section 93 are listed under Links to Section 93 (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 Links in repealed sections of the legislation are not listed.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 93
Act Linked to Context

Taxes Consolidation Act, 1997

sec0091.html

“the net amount” with which a person is chargeable to tax under section 91 means the amount with which such person is so chargeable after making any deduction authorised by section 91(4) but before giving any relief under this section;

Taxes Consolidation Act, 1997

sec0091.html

“the net amount” with which a person is chargeable to tax under section 91 means the amount with which such person is so chargeable after making any deduction authorised by section 91(4) but before giving any relief under this section;

Taxes Consolidation Act, 1997

sec0091.html

(a) in relation to tax under section 91, the date of the permanent discontinuance, and

Taxes Consolidation Act, 1997

sec0091.html

(2) Where an individual born before the 6th day of April, 1919, or the personal representative of such an individual, is chargeable to tax under section 91 or 94 and—

Taxes Consolidation Act, 1997

sec0094.html

(b) in relation to tax under section 94, the date of the change of basis.

Taxes Consolidation Act, 1997

sec0094.html

(2) Where an individual born before the 6th day of April, 1919, or the personal representative of such an individual, is chargeable to tax under section 91 or 94 and—

Taxes Consolidation Act, 1997

sec0094.html

(3) Where section 94 applies in relation to a change of basis taking place on a date before the 4th day of August, 1970, then, in relation to tax chargeable by reference to that change of basis, subsection (2) shall apply as if—

Links to Section 93 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0095.html

(2) Where an individual is chargeable to tax by virtue of section 91 in respect of any sums received after the discontinuance of a trade or profession, and the profits or gains of the trade or profession to which such individual was entitled before the discontinuance fell to be treated as earned income for the purposes of the Income Tax Acts, those sums shall also be treated as earned income for those purposes but after any reduction in those sums under section 93.