Link Report

This report lists all the outbound links from Section 580 under the heading Links from Section 580.

Sections and schedules within TaxSource Total linking to Section 580 are listed under Links to Section 580 (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 Links in repealed sections of the legislation are not listed.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 580
Act Linked to Context

Capital Gains Tax Act, 1975

index.html

(5)(a) This subsection shall apply in relation to the disposal of any assets to which paragraph 13 of Schedule 1 to the Capital Gains Tax Act, 1975, applied, where—

Capital Gains Tax Act, 1975

sched1.html

(5)(a) This subsection shall apply in relation to the disposal of any assets to which paragraph 13 of Schedule 1 to the Capital Gains Tax Act, 1975, applied, where—

Taxes Consolidation Act, 1997

sec0552.html

(ii) it shall be assumed that, on each occasion before the 6th day of April, 1978, on which a disposal was made of shares in the holding, each of the distinguishable parts of the holding as it existed immediately before the disposal was reduced, both as regards the number of shares comprised in that part and the expenditure attributable to that part under paragraphs (a) and (b) of section 552(1), in the same proportion as the number of shares so disposed of bears to the number of shares comprised in the holding immediately before that disposal, and

Taxes Consolidation Act, 1997

sec0552.html

(iii) the number of shares comprised in each such part on the 6th day of April, 1978, and the expenditure attributable (apart from section 556) to that part under paragraphs (a) and (b) of section 552(1) shall, in relation to a disposal made on or after that date, be the number and expenditure respectively determined in accordance with this subsection.

Taxes Consolidation Act, 1997

sec0556.html

(iii) the number of shares comprised in each such part on the 6th day of April, 1978, and the expenditure attributable (apart from section 556) to that part under paragraphs (a) and (b) of section 552(1) shall, in relation to a disposal made on or after that date, be the number and expenditure respectively determined in accordance with this subsection.

Taxes Consolidation Act, 1997

sec0581.html

(6) This section shall apply subject to section 581.

Links to Section 580 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0737.html

(b) For the purposes of subparagraphs (ii) to (v) of paragraph (a), the amount of the consideration given for assets subject to any trust created under the scheme shall be determined in accordance with sections 547 and 580.

Taxes Consolidation Act, 1997

sec0739.html

(v) the amount of consideration given for units shall be determined in accordance with section 580.

Taxes Consolidation Act, 1997

sec0838.html

(II)paragraphs (d) to (g), the amount of the consideration given for shares shall be determined in accordance with sections 547 and 580.