No 39 of 1997, Section 579F, Link Report

Links from Section 579F
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0579A.html	(1)Where a period (in this section referred to as “a non-resident period”) of one or more years of assessment for which section 579A applies to a settlement, succeeds a period (in this section referred to as “a resident period”) of one or more years of assessment for each of which section 579A does not apply to the settlement, a capital payment received by a beneficiary in the resident period shall be disregarded for the purposes of section 579A if it was not made in anticipation of a disposal made by the trustees in the non-resident period.
Taxes Consolidation Act, 1997	sec0579A.html	(1)Where a period (in this section referred to as “a non-resident period”) of one or more years of assessment for which section 579A applies to a settlement, succeeds a period (in this section referred to as “a resident period”) of one or more years of assessment for each of which section 579A does not apply to the settlement, a capital payment received by a beneficiary in the resident period shall be disregarded for the purposes of section 579A if it was not made in anticipation of a disposal made by the trustees in the non-resident period.
Taxes Consolidation Act, 1997	sec0579A.html	(1)Where a period (in this section referred to as “a non-resident period”) of one or more years of assessment for which section 579A applies to a settlement, succeeds a period (in this section referred to as “a resident period”) of one or more years of assessment for each of which section 579A does not apply to the settlement, a capital payment received by a beneficiary in the resident period shall be disregarded for the purposes of section 579A if it was not made in anticipation of a disposal made by the trustees in the non-resident period.
Taxes Consolidation Act, 1997	sec0579A.html	(3)Subsections (5) and (7) of section 579A shall apply in relation to subsection (2) as they apply in relation to subsection (4) of that section.
Links to Section 579F (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0579A.html	(3)There shall be computed in respect of every year of assessment for which this section applies the amount on which the trustees would have been chargeable to capital gains tax under section 31 if they had been resident and ordinarily resident in the State in the year of assessment and that amount, together with the corresponding amount in respect of any earlier such year of assessment, so far as not already treated under subsection (4) or section 579F(2) as chargeable gains accruing to beneficiaries under the settlement, is in this section referred to as “the trust gains for the year of assessment”.
Taxes Consolidation Act, 1997	sec0746.html	(b) for “capital gains tax under sections 579 to 579F or section 590” there were substituted “income tax or corporation tax under sections 579 to 579F or section 590, as applied by section 746”,
Taxes Consolidation Act, 1997	sec0746.html	(b) for “capital gains tax under sections 579 to 579F or section 590” there were substituted “income tax or corporation tax under sections 579 to 579F or section 590, as applied by section 746”,
Taxes Consolidation Act, 1997	sec0807A.html	(a) the whole or part of the benefit received by an individual in a year of assessment is a capital payment within the meaning of section 579A or 579F(2) (by virtue of not falling within the amount of relevant income referred to in subsection (2)(a)), and
Taxes Consolidation Act, 1997	sec0807A.html	(b) chargeable gains are by reason of that payment treated under either section 579A or 579F(2) as accruing to the individual in that or a subsequent year of assessment,
Taxes Consolidation Act, 1997	sec0917.html	may be required by a notice by the Revenue Commissioners to give such particulars as the Revenue Commissioners may consider are required to determine whether the company or trust is within section 579 or 590 within sections 579 to 579F and section 590 , and whether any chargeable gains have accrued to that company, or to the trustees of that settlement, in respect of which the person to whom the notice is given is liable to capital gains tax under section 579 or 590 under sections 579 to 579F or section 590 .
Taxes Consolidation Act, 1997	sec0917.html	may be required by a notice by the Revenue Commissioners to give such particulars as the Revenue Commissioners may consider are required to determine whether the company or trust is within section 579 or 590 within sections 579 to 579F and section 590 , and whether any chargeable gains have accrued to that company, or to the trustees of that settlement, in respect of which the person to whom the notice is given is liable to capital gains tax under section 579 or 590 under sections 579 to 579F or section 590 .