Links from Section 604 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“current use value” and “development land” have the same meanings respectively as in section 648. |
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Links to Section 604 (from within TaxSource Total) | ||
Act | Linked from | Context |
(b) in section 604— |
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Taxes Consolidation Act, 1997 |
subsection (11) of section 604 of the Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(8) Where subsection (2) applies, the receipt of relevant sums shall not operate so as to restrict or reduce any entitlement to relief under section 244 or 604. |
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Taxes Consolidation Act, 1997 |
(7) Where subsection (2) applies, the receipt of relevant sums shall not operate so as to restrict or reduce any entitlement to relief under section 244 or 604. |
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Taxes Consolidation Act, 1997 |
Any land or buildings, not being land or buildings within Class 1, but excluding a dwelling house or part of a dwelling house in relation to which the person making the disposal would be entitled to claim relief under section 604. |
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Taxes Consolidation Act, 1997 |
(2) This section shall not apply to a gain accruing to an individual which by virtue of section 604 is exempt from capital gains tax or which would be so exempt but for subsection (14) of that section. |