| Links from Section 651 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
For the purposes of computing the chargeable gain accruing to a person on a relevant disposal, the adjustment of sums allowable as deductions from the consideration for the disposal which under section 556(2) would otherwise be made shall be made only to— |
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Taxes Consolidation Act, 1997 |
(b) in the case of an asset to which section 556(3) applies, such part of the market value of the asset on the 6th day of April, 1974, as is equal to the current use value of the asset on that date. |
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| Links to Section 651 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
Sections 651 to 654 shall not apply to a relevant disposal made by an individual in any year of assessment if the total consideration in respect
of all relevant disposals made by that individual in that year does not exceed
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