Link Report

This report lists all the outbound links from Section 750 under the heading Links from Section 750.

Sections and schedules within TaxSource Total linking to Section 750 are listed under Links to Section 750 (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 Links in repealed sections of the legislation are not listed.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 750
Act Linked to Context

Taxes Consolidation Act, 1997

sched21.html

Where the first buyer is entitled under any enactment to an exemption from tax which apart from this section would extend to the interest, then, subject to this section, the exemption shall not extend to an amount equal to the appropriate amount in respect of the interest determined in accordance with Schedule 21; but, if the first buyer is so entitled and any annual payment is payable by the first buyer out of the interest, the annual payment shall be deemed as to the whole of that payment—

Taxes Consolidation Act, 1997

sec0238.html

(a) to be paid out of profits or gains not brought into charge to tax, and section 238 shall apply accordingly, and

Links to Section 750 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sched21.html

Sections 749, 750 and 751.

Taxes Consolidation Act, 1997

sched21.html

2. For the purposes of sections 750 and 751, the appropriate amount in respect of the interest shall be the gross amount corresponding to the appropriate proportion of the net interest receivable by the first buyer.