| Links from Section 577 | ||
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| Act | Linked to | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(I) is comprised in an inheritance (within the meaning of the Capital Acquisitions Tax Consolidation Act 2003) taken on the death, and |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(II) is exempt from tax in relation to the inheritance under section 77 of that Act, or that section as applied by section 77(6) and (7) of the Capital Acquisitions Tax Consolidation Act 2003, |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(II) is exempt from tax in relation to the inheritance under section 77 of that Act, or that section as applied by section 77(6) and (7) of the Capital Acquisitions Tax Consolidation Act 2003, |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(II) is exempt from tax in relation to the inheritance under section 77 of that Act, or that section as applied by section 77(6) and (7) of the Capital Acquisitions Tax Consolidation Act 2003, |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(II) is exempt from tax in relation to the inheritance under section 77 of that Act, or that section as applied by section 77(6) and (7) of the Capital Acquisitions Tax Consolidation Act 2003, |
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Taxes Consolidation Act, 1997 |
(2) Where by virtue of section 576(1) the assets forming part of any settled property are deemed to be disposed of and reacquired by the trustee on the occasion when a person becomes absolutely entitled to the assets as against the trustee, then, if that occasion is the termination of a life interest by the death of the person entitled to that interest— |
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| Links to Section 577 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
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Capital Acquisitions Tax Consolidation Act, 2003 |
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Taxes Consolidation Act, 1997 |
Where by virtue of section 576(1) the assets forming part of any settled property are deemed to be disposed of and immediately reacquired by the trustee on the occasion when a person becomes absolutely entitled to the assets as against the trustee, then, in case that occasion is the relinquishing of a life interest (within the meaning of section 577) by the person entitled to that interest, the trustee shall be given such relief as would be given under sections 598 and 599 to the person who relinquished the life interest— |
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Taxes Consolidation Act, 1997 |
Sections 576(1) and 577(3) shall apply where an annuity which is not a life interest within the meaning of section 577 is terminated by the death of the annuitant as they apply on the termination of a life interest (within the meaning of that section) by the death of the person entitled to that life interest. |
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Taxes Consolidation Act, 1997 |
Sections 576(1) and 577(3) shall apply where an annuity which is not a life interest within the meaning of section 577 is terminated by the death of the annuitant as they apply on the termination of a life interest (within the meaning of that section) by the death of the person entitled to that life interest. |
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Taxes Consolidation Act, 1997 |
(2) Where under section 576(1) or 577(3) any assets or parts of any assets forming part of settled property are deemed to be disposed of and reacquired by the trustee, and— |
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Taxes Consolidation Act, 1997 |
(b) the assets which or parts of which are deemed to be disposed of and reacquired under section 577(3) are held for the purposes of the State, a charity or a body
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