No 39 of 1997, Section 730C, Link Report

Links from Section 730C
Act	Linked to	Context
Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010	Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010	(ii) between the civil partners or former civil partners concerned (as the case may be), by virtue of or in consequence of an order made under Part 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, on or following the granting of a decree of dissolution,
Family Law (Divorce) Act, 1996	index.html	(c) (i) between the spouses or former spouses concerned (as the case may be), by virtue of or in consequence of an order made under Part III of the Family Law (Divorce) Act 1996, on or following the granting of a decree of divorce, or
Family Law Act, 1995	index.html	(d) between the spouses concerned, by virtue or in consequence of an order made under Part II of the Family Law Act, 1995, on or following the granting of a decree of judicial separation within the meaning of that Act, or
Taxes Consolidation Act, 1997	sec0110.html	(ii) a qualifying company within the meaning of section 110, where the debt was originated by a financial institution and the life policy was assigned, in whole or in part, by way of security for that debt, to that financial institution,
Taxes Consolidation Act, 1997	sec0730A.html	(b) in the case of a life policy issued by an assurance company which could have made an election under section 730A(2), but did not so do, a chargeable event shall be deemed to happen on 31 December 2000, where the life policy was commenced before that date.
Taxes Consolidation Act, 1997	sec0730D.html	(3) (a) Where at any time a life policy, or an interest therein, gives rise to benefits in respect of death or disability, the amount or value of such benefits which shall be taken into account for the purposes of determining the amount of a gain under section 730D shall be the excess of the value of the policy or, as the case may be, the interest therein, immediately before that time, over the value of the policy or, as the case may be, the interest therein, immediately after that time.
Links to Section 730C (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0730D.html	(da) if the chargeable event is the ending of a relevant period in accordance with section 730C(1)(a)(iv), a gain in the amount determined under subsection (3)(da), and
Taxes Consolidation Act, 1997	sec0730D.html	(e) if the chargeable event is deemed to happen on 31 December 2000 under section 730C(1)(b), a gain in the amount determined under subsection (3)(e).
Taxes Consolidation Act, 1997	sec0730D.html	(ii) a chargeable event within the meaning of section 730C(1)(a)(iv) occurred previously in relation to that policy,
Taxes Consolidation Act, 1997	sec0730D.html	then the gain arising on the chargeable event referred to in subparagraph (i) shall be determined as if section 730C(1)(a)(iv) had not been enacted.
Taxes Consolidation Act, 1997	sec0730D.html	P is subject to subsection (4), an amount of premiums (in this section referred to as “allowable premiums”) being the total of all premiums paid in respect of the life policy immediately before the chargeable event, to the extent that they have not been taken into account in determining a gain on the previous happening ~~of a chargeable event,~~ of a chargeable event (not being a chargeable event within the meaning of section 730C(1)(a)(iv)),
Taxes Consolidation Act, 1997	sec0730D.html	(i) a chargeable event, being a chargeable event (in this subsection referred to as a “relevant event”) within the meaning of section 730C(1)(a)(iv), occurs in relation to a life policy which commenced before ~~1 May 2005~~ 1 May 2006,
Taxes Consolidation Act, 1997	sec0730F.html	“first tax”, in relation to a life policy, means the appropriate tax that was accounted for and paid in accordance with section 730G in respect of a chargeable event ~~referred to in subsection 730D(1A)(b) in relation to the life policy;~~ within the meaning of section 730C(1)(a)(iv) in relation to the life policy and which has not been repaid;
Taxes Consolidation Act, 1997	sec0730F.html	(Ia) is the ending of a relevant period in accordance with section 730C(1)(a)(iv), or
Taxes Consolidation Act, 1997	sec0730F.html	(II) is deemed to happen on 31 December 2000 under section 730C(1)(b),
Taxes Consolidation Act, 1997	sec0904C.html	“chargeable event”, in relation to a life policy, has the meaning assigned to it by section 730C;