| Links from Section 295 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) the reference in section 313 to the price which the machinery or plant would have fetched if sold in the open market shall, in relation to the succession and any previous succession occurring on or after the death of the deceased, be deemed to be a reference to that price or the amount of the expenditure on the provision of the machinery or plant still unallowed immediately before the succession in question, whichever is the lower, and |
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| Links to Section 295 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(a) by a transfer to which section 289(6) or 295 applies, or |
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