Link Report

This report lists all the outbound links from Section 589 under the heading Links from Section 589.

Sections and schedules within TaxSource Total linking to Section 589 are listed under Links to Section 589 (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 Links in repealed sections of the legislation are not listed.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 589
Act Linked to Context

Taxes Consolidation Act, 1997

sec0552.html

(2) For the purposes of the computation of a chargeable gain accruing on the disposal of any of those shares by the person owning them on the date of transfer, an amount equal to the amount so apportioned to that share shall be excluded from the expenditure allowable as a deduction under section 552(1)(a) from the consideration for the disposal.

Taxes Consolidation Act, 1997

sec0590.html

(4) This section shall apply to a company within section 590 as it applies to a close company.

Links to Section 589 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0616.html

(b) section 589 shall not apply where the transfer is a disposal to which section 617(1) applies.