Link Report

This report lists all the outbound links from Section 570 under the heading Links from Section 570.

Sections and schedules within TaxSource Total linking to Section 570 are listed under Links to Section 570 (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 Links in repealed sections of the legislation are not listed.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 570
Act Linked to Context

Companies Act 2014

Companies Act 2014

Where assets of a company are vested in a liquidator under section 230 of the Companies Act, 1963 section 614 of the Companies Act 2014, or otherwise, the Capital Gains Tax Acts shall apply as if the assets were vested in, and the acts of the liquidator in relation to the assets were acts of, the company (acquisitions from or disposals to the liquidator by the company being disregarded accordingly).

Companies Act, 1963

sec0614.html

Where assets of a company are vested in a liquidator under section 230 of the Companies Act, 1963 section 614 of the Companies Act 2014, or otherwise, the Capital Gains Tax Acts shall apply as if the assets were vested in, and the acts of the liquidator in relation to the assets were acts of, the company (acquisitions from or disposals to the liquidator by the company being disregarded accordingly).

Links to Section 570 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0571.html

(5) Where section 537(2) or 570 applies in respect of the disposal of an asset in a year of assessment by an accountable person, then, notwithstanding any provision of the Capital Gains Tax Acts—