Link Report

This report lists all the outbound links from Section 613 under the heading Links from Section 613.

Sections and schedules within TaxSource Total linking to Section 613 are listed under Links to Section 613 (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 Links in repealed sections of the legislation are not listed.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 613
Act Linked to Context

Commissioners of Public Works (Functions and Powers) Act 1996

Commissioners of Public Works (Functions and Powers) Act 1996

(ca) any sum obtained by means of compensation under the 2017 Voluntary Homeowners Relocation Scheme administered by the Commissioners of Public Works in Ireland under section 2 of the Commissioners of Public Works (Functions and Powers) Act 1996;

Finance (Miscellaneous Provisions) Act, 1956

index.html

(b) any prize under section 22 of the Finance (Miscellaneous Provisions) Act, 1956;

Finance (Miscellaneous Provisions) Act, 1956

sec0022.html

(b) any prize under section 22 of the Finance (Miscellaneous Provisions) Act, 1956;

Finance Act, 1970

index.html

(a) any bonus payable under an instalment saving scheme within the meaning of section 53 of the Finance Act, 1970;

Finance Act, 1970

sec0053.html

(a) any bonus payable under an instalment saving scheme within the meaning of section 53 of the Finance Act, 1970;

section 2

section 2

(ca) any sum obtained by means of compensation under the 2017 Voluntary Homeowners Relocation Scheme administered by the Commissioners of Public Works in Ireland under section 2 of the Commissioners of Public Works (Functions and Powers) Act 1996;

Taxes Consolidation Act, 1997

sec0205A.html

(d) any payment to which section 205A applies.

Taxes Consolidation Act, 1997

sec0576.html

(b) Subject to paragraph (a), where a person who has acquired an interest in settled property (including in particular the reversion to an annuity or life interest) becomes as the holder of that interest absolutely entitled as against the trustee to any settled property, the person shall be treated as disposing of the interest in consideration of obtaining that settled property, but without prejudice to any gain accruing to the trustee on the disposal of that property deemed to be effected by the trustee under section 576(1).

Taxes Consolidation Act, 1997

sec0826.html

(6) (a) In this subsection “arrangements” means arrangements having the force of law by virtue of section 826 section 826(1)(a) section 826(1) (as extended to capital gains tax by section 828).

Taxes Consolidation Act, 1997

sec0828.html

(6) (a) In this subsection “arrangements” means arrangements having the force of law by virtue of section 826 section 826(1)(a) section 826(1) (as extended to capital gains tax by section 828).

Links to Section 613 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0613A.html

(b) after the relevant time (within the meaning of that section) a person disposes of an interest created by or arising under the settlement and the circumstances are such that subsection (4)(a) of section 613 does not apply by virtue of subsection (5)(a) of that section, and

Taxes Consolidation Act, 1997

sec0613A.html

(b) after the relevant time (within the meaning of that section) a person disposes of an interest created by or arising under the settlement and the circumstances are such that subsection (4)(a) of section 613 does not apply by virtue of subsection (5)(a) of that section,

Taxes Consolidation Act, 1997

sec0726.html

(ii) “the assets to which this subsection applies” are assets the gains from the disposal of which are chargeable to corporation tax by virtue of subsections (3) and (6) of section 29 together with assets the gains from the disposal of which would be so chargeable but for sections 551(, 607) and 613.

Taxes Consolidation Act, 1997

sec0913.html

(a) any assets exempted by section 607 or 613, or