Link Report

This report lists all the outbound links from Section 618 under the heading Links from Section 618.

Sections and schedules within TaxSource Total linking to Section 618 are listed under Links to Section 618 (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 Links in repealed sections of the legislation are not listed.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 618
Act Linked to Context

Taxes Consolidation Act, 1997

sec0596.html

the company acquiring the asset shall be treated for the purposes of section 596 as having acquired the asset otherwise than as trading stock and immediately appropriated it for the purposes of the trade as trading stock.

Taxes Consolidation Act, 1997

sec0596.html

(2) Where a member of a group of companies disposes of an asset to another member of the group and the asset formed part of the trading stock of a trade to which this section applies carried on by the member disposing of the asset but is acquired by the other member otherwise than as trading stock of a trade carried on by that other member, the member disposing of the asset shall be treated for the purposes of section 596 as having immediately before the disposal appropriated the asset for some purpose other than the purpose of use as trading stock.

Links to Section 618 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched25A.html

(2) Section 618 applies in relation to this paragraph as it applies in relation to section 596.

Taxes Consolidation Act, 1997

sec0590.html

(i) sections 617 to 620 section 617 (other than paragraphs (b) and (c) of subsection (1)), section 618 (with the omission of the words “to which this section applies” in subsections (1)(a) and (2), of “such” in subsection (1)(c) and of subsection (3)), section 619(2) (with the substitution for “in the course of a disposal to which section 617 applies” of “at a time when both were members of the group”) and section 620(2) (with the omission of the words “to which this section applies”) shall apply in relation to non-resident companies which are members of a non-resident group of companies as they apply in relation to companies resident in the State which are members of a group of companies, and

Taxes Consolidation Act, 1997

sec0649.html

(b) Notwithstanding paragraph (a), where under section 618(2) or 623 a member of the group (in this paragraph referred to as “the first-mentioned member”) had been treated as having acquired or reacquired the asset at a time later than the original acquisition or provision of the asset by the first-mentioned member or by another member of the group, as the case may be, paragraph (a) shall apply as if the reference in that paragraph to the acquisition or provision of the asset by the group were a reference to its acquisition or reacquisition so treated as having been made by the first-mentioned member.