Link Report

This report lists all the outbound links from Section 595 under the heading Links from Section 595.

Sections and schedules within TaxSource Total linking to Section 595 are listed under Links to Section 595 (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 Links in repealed sections of the legislation are not listed.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 595
Act Linked to Context

Finance Act, 2000

index.html

(b) new basis business within the meaning of section 730A (inserted by the Finance Act, 2000).

Insurance Act, 1989

index.html

(a) (i) a document referable to the contract was served on the company in pursuance of section 52 of the Insurance Act, 1989, before the 11th day of April, 1994, and

Insurance Act, 1989

sec0052.html

(a) (i) a document referable to the contract was served on the company in pursuance of section 52 of the Insurance Act, 1989, before the 11th day of April, 1994, and

Taxes Consolidation Act, 1997

sec0003.html

(i) any relevant gain arising to a company shall be treated as if it were the net amount of a gain from the gross amount of which corporation tax has been deducted at the standard rate (within the meaning of section 3) of income tax,

Taxes Consolidation Act, 1997

sec0078.html

(ii) the amount to be taken into account in respect of the relevant gain in computing in accordance with section 78 the company’s chargeable gains, for the accounting period in which the relevant gain arises, shall be that gross amount, and

Taxes Consolidation Act, 1997

sec0546.html

(b) Paragraph (a) shall be disregarded for the purposes of section 546(2).

Taxes Consolidation Act, 1997

sec0593.html

(c) Subject to subsection (2), this section shall be construed together with subsections (3) and (4) of section 593, as if subsection (3) of that section were not subject to subsection (2) of that section.

Taxes Consolidation Act, 1997

sec0593.html

(2) Section 593(2) shall not apply in respect of any relevant disposal.

Taxes Consolidation Act, 1997

sec0594.html

(a) a policy to which section 594 applies, or

Taxes Consolidation Act, 1997

sec0730A.html

(b) new basis business within the meaning of section 730A (inserted by the Finance Act, 2000).

Links to Section 595 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0594.html

(c) Subsections (2) and (3) shall not apply to, and shall be deemed never to have applied to, reinsurance contracts; but, where apart from this paragraph a reinsurance contract would not be a relevant policy within the meaning of section 595 for the purposes of that section, it shall be deemed not to be such a policy for those purposes.