Link Report

This report lists all the outbound links from Section 451 under the heading Links from Section 451.

Sections and schedules within TaxSource Total linking to Section 451 are listed under Links to Section 451 (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 Links in repealed sections of the legislation are not listed.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 451

None
Links to Section 451 (from within TaxSource Total)
Act Linked from Context

Capital Acquisitions Tax Consolidation Act, 2003

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“old policy” means a contract entered into by an assurance company in the course of carrying on a foreign life assurance business within the meaning of section 451 of the Taxes Consolidation Act 1997 and issued on or after 1 December 1992 and before 1 January 2001.

Taxes Consolidation Act, 1997

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section 451 of the Taxes Consolidation Act, 1997

Taxes Consolidation Act, 1997

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(2) (a) Subject to paragraph (b), where a company’s trading operations consist solely of a foreign life assurance business where a company’s trading operations on 31 December 2000 consisted solely of foreign life assurance business (within the meaning of section 451(1)) the following provisions shall apply:

Taxes Consolidation Act, 1997

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(a) where an assurance company was carrying on life business on 1 April 2000, other than where the assurance company’s trading operations at that time consisted solely of foreign life assurance business within the meaning of section 451(1)—

Taxes Consolidation Act, 1997

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(b) where an assurance company was carrying on life business on 1 April 2000, and the assurance company’s trading operations at that time consisted solely of foreign life assurance business within the meaning of section 451(1), all policies and contracts commenced by the assurance company on or after 1 January 2001, and