Link Report

This report lists all the outbound links from Section 797 under the heading Links from Section 797.

Sections and schedules within TaxSource Total linking to Section 797 are listed under Links to Section 797 (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 Links in repealed sections of the legislation are not listed.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 797
Act Linked to Context

Taxes Consolidation Act, 1997

sched32.html

(5) No repayment shall be made under paragraph 21 of Schedule 32 on account of tax paid in respect of any income which has by virtue of this Chapter been treated as income of a settlor.

Links to Section 797 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0794.html

“income” (except where in sections 795(1), 796(2)(b) and subsections (4) and (5) of section 797 it is immediately preceded by “as” or “that person’s” and except also in section 798) includes any income chargeable to income tax by deduction or otherwise and any income which would have been so chargeable if it had been received in the State by a person resident or ordinarily resident in the State;