| Links from Section 579B | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
“the new assets” and “the old assets” have the meaning assigned, respectively, to them by section 597(4). |
|
|
Taxes Consolidation Act, 1997 |
(a)section 597 shall not apply where the trustees— |
|
|
Taxes Consolidation Act, 1997 |
(b)where under section 597 a chargeable gain accruing on a disposal of old assets is treated as not accruing until a time later (being the time that the new assets cease to be used for the purposes of a trade or other purposes as referred to in subsection (2) of that section) than the time of the disposal, and, but for this subsection, the later time would fall after the relevant time, the chargeable gain shall be treated as accruing immediately before the relevant time, |
|
|
Taxes Consolidation Act, 1997 |
“arrangements” means arrangements having the force of law by virtue of
|
|
|
Taxes Consolidation Act, 1997 |
“arrangements” means arrangements having the force of law by virtue of
|
|
| Links to Section 579B (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(a)section 579B applies as a result of the death of a trustee of a settlement, and |
|
|
Taxes Consolidation Act, 1997 |
(2)Section 579B shall apply as if the defined assets were restricted to such assets (if any) as— |
|
|
Taxes Consolidation Act, 1997 |
(b)section 579B applies as regards the trustees of the settlement in circumstances where the relevant time (within the meaning of that section) falls within the period of 6 months beginning with the death, |
|
|
Taxes Consolidation Act, 1997 |
(a)where the relevant time (within the meaning of section 579B) falls within the period of 12 months beginning with the 11th day of February, 1999, the relevant period is the period beginning with that day and ending with the relevant time, and |
|
|
Taxes Consolidation Act, 1997 |
(a)section 579B applies as regards the trustees (in this section referred to as “migrating trustees”) of a settlement, and |
|
|
Taxes Consolidation Act, 1997 |
(b)any tax, which is payable by the migrating trustees in respect of a chargeable gain accruing to them for a year of assessment (in this section referred to as “the year of assessment concerned”) by virtue of section 579B(3), is not paid within 6 months after the date on or before which the tax is due and payable. |
|
|
Taxes Consolidation Act, 1997 |
(a) section 579B applies as regards the trustees of a settlement, |
|
|
Taxes Consolidation Act, 1997 |
(a) section 579B applies as regards the trustees of a settlement, |
|