Link Report

This report lists all the outbound links from Section 606 under the heading Links from Section 606.

Sections and schedules within TaxSource Total linking to Section 606 are listed under Links to Section 606 (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 Links in repealed sections of the legislation are not listed.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 606
Act Linked to Context

Taxes Consolidation Act, 1997

sec1003.html

(a) in the opinion of the Revenue Commissioners, after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, has a market value of not less than £25,000 €31,740 at the date when the object is loaned to a gallery or museum loaned to the Trust (within the meaning of section 1003A) or to a gallery or museum in the State, being a gallery or museum approved of by the Revenue Commissioners for the purposes of this section, and

Links to Section 606 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0236.html

(6) Section 606 shall not apply to an object which is an art object.

Taxes Consolidation Act, 1997

sec0835HB.html

(d)section 606(2) applies in relation to the disposal of the asset, or