| Links from Section 613A | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) section 579B applies as regards the trustees of a settlement, |
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Taxes Consolidation Act, 1997 |
(a) section 579B applies as regards the trustees of a settlement, |
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Taxes Consolidation Act, 1997 |
(3) Subsection (2) shall not apply if section 579E applied as regards the trustees in circumstances where the time concerned (within the meaning of that section) fell before the time when the interest was created for the benefit of the person disposing of it or when the person otherwise acquired it. |
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Taxes Consolidation Act, 1997 |
(d) section 579E applied as regards the trustees in circumstances where the time concerned (within the meaning of that section) fell in the relevant period. |
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Taxes Consolidation Act, 1997 |
(b) where there is more than one time concerned, because section 579E applied more than once, the earliest time concerned. |
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Taxes Consolidation Act, 1997 |
(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 |
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Taxes Consolidation Act, 1997 |
(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, |
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| Links to Section 613A (from within TaxSource Total) | ||
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None |
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