Link Report

This report lists all the outbound links from Section 807 under the heading Links from Section 807.

Sections and schedules within TaxSource Total linking to Section 807 are listed under Links to Section 807 (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 Links in repealed sections of the legislation are not listed.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 807
Act Linked to Context

Taxes Consolidation Act, 1997

sec0018.html

(1) Income tax chargeable by virtue of section 806 shall be charged under Case IV of Schedule D.

Taxes Consolidation Act, 1997

sec0018.html

(4) In any case where an individual has for the purposes of section 806 power to enjoy income of a person abroad by reason of receiving any such benefit referred to in subsection (6)(c) of that section, the individual shall be chargeable to income tax by virtue of that section under Case IV of Schedule D for the year of assessment in which the benefit is received on the whole of the amount or value of that benefit, except in so far as it is shown that the benefit derives directly or indirectly from income on which the individual has already been charged to income tax for that or a previous year of assessment.

Taxes Consolidation Act, 1997

sec0806.html

807Deductions and reliefs in relation to income chargeable to income tax under section 806.

Taxes Consolidation Act, 1997

sec0806.html

(1) Income tax chargeable by virtue of section 806 shall be charged under Case IV of Schedule D.

Taxes Consolidation Act, 1997

sec0806.html

(2) In computing the liability to income tax of an individual chargeable by virtue of section 806, the same deductions and reliefs shall be allowed as would have been allowed if the income deemed to be income of the individual by virtue of that section had actually been received by the individual.

Taxes Consolidation Act, 1997

sec0806.html

(3) Where an individual has been charged to income tax on any income deemed to be income of the individual by virtue of section 806 and that income is subsequently received by the individual, it shall be deemed not to form part of the individual’s income again for the purposes of the Income Tax Acts.

Taxes Consolidation Act, 1997

sec0806.html

(4) In any case where an individual has for the purposes of section 806 power to enjoy income of a person abroad by reason of receiving any such benefit referred to in subsection (6)(c) of that section, the individual shall be chargeable to income tax by virtue of that section under Case IV of Schedule D for the year of assessment in which the benefit is received on the whole of the amount or value of that benefit, except in so far as it is shown that the benefit derives directly or indirectly from income on which the individual has already been charged to income tax for that or a previous year of assessment.

Links to Section 807 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0746.html

(a) sections 806 and 807 sections 806, 807 and 807A sections 806, 807, 807A, 807B and 807C shall apply as if the offshore income gain arising to the person resident or domiciled out of the State constituted income becoming payable to such person, and

Taxes Consolidation Act, 1997

sec0746.html

(b) accordingly any reference in sections 806 and 807 sections 806, 807 and 807A sections 806, 807, 807A, 807B and 807C to income of, or payable or arising to, such person shall include a reference to the offshore income gain arising to such person by reason of the disposal to which this Chapter applies.

Taxes Consolidation Act, 1997

sec0746.html

(6) To the extent that an offshore income gain is treated by virtue of subsection (1) or (3) as having accrued to any person resident or ordinarily resident in the State, that gain shall not be deemed to be the income of any individual for the purposes of sections 806 and 807 sections 806, 807 and 807A sections 806, 807, 807A, 807B and 807C or Part 31.

Taxes Consolidation Act, 1997

sec0808.html

(2) The Revenue Commissioners or such officer as the Revenue Commissioners may appoint may by notice in writing require any person to furnish them within such time as they may direct (not being less than 28 days) with such particulars as they think necessary for the purposes of sections 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809.

Taxes Consolidation Act, 1997

sec0808.html

(b) transactions which in the opinion of the Revenue Commissioners, or of such officer as the Revenue Commissioners may appoint, it is proper that they should investigate for the purposes of sections 806, 807 and 809 807, 807A and 809 sections 806, 807, 807A, 807B, 807C and 809, notwithstanding that in the opinion of the person to whom the notice is given no liability to tax arises under those sections;