| Links from Section 535 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2)(a) Subject to sections 536 and 537(1) and to any other exceptions in the Capital Gains Tax Acts, there shall be for the purposes of those Acts a disposal of an asset by its owner where any capital sum is derived from the asset notwithstanding that no asset is acquired by the person paying the capital sum, and this paragraph shall apply in particular to— |
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Taxes Consolidation Act, 1997 |
(2)(a) Subject to sections 536 and 537(1) and to any other exceptions in the Capital Gains Tax Acts, there shall be for the purposes of those Acts a disposal of an asset by its owner where any capital sum is derived from the asset notwithstanding that no asset is acquired by the person paying the capital sum, and this paragraph shall apply in particular to— |
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Taxes Consolidation Act, 1997 |
(1) In this section, “capital sum” means any money or money’s worth not excluded from the consideration taken into account in the computation of the gain under Chapter 2 of this Part. |
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| Links to Section 535 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(1)(a) Subject to paragraph (b), where the recipient so claims, receipt of a capital sum within subparagraph (i), (ii), (iii) or (iv) of section 535(2)(a) derived from an asset which is not lost or destroyed shall not be treated as a disposal of the asset if— |
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Taxes Consolidation Act, 1997 |
(2) Without prejudice to sections 534 and 535, the grant of an option, including— |
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Taxes Consolidation Act, 1997 |
(2) For the purposes of subparagraphs (i) to (iv) of section 535(2)(a), the time of disposal shall be the time at which any capital sum is received. |
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Taxes Consolidation Act, 1997 |
(b) notwithstanding section 535(2), capital sums received under a policy of insurance in respect of the destruction of or damage or injury to trees by fire or other hazard on such land. |
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