Link Report

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

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 Links in repealed sections of the legislation are not listed.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

Taxes Consolidation Act, 1997

sec0806.html

“relevant transactions” has the meaning assigned to it by section 806(10).

Taxes Consolidation Act, 1997

sec0806.html

(2) For the purposes of applying subsection (3) of this section and subsections (8) and (10) of section 806—

Taxes Consolidation Act, 1997

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(a) if all the relevant transactions are old transactions, section 806(8) shall apply,

Taxes Consolidation Act, 1997

sec0806.html

(b) if all the relevant transactions are new transactions, section 806(10) shall apply,

Taxes Consolidation Act, 1997

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(c) if any one or more of the relevant transactions are old transactions and any one or more of the relevant transactions are new transactions, sections 806 and 807A shall apply subject to subsection (3).

Taxes Consolidation Act, 1997

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(i) the conditions in section 806(8) are failed by reference to the old transactions or any of them, or

Taxes Consolidation Act, 1997

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(ii) the conditions in section 806(10)(b) are failed by reference to the new transactions or any of them,

Taxes Consolidation Act, 1997

sec0806.html

then, subject to paragraph (b), sections 806 and 807A apply as they would have applied apart from any exemption by virtue of this section or by virtue of section 806(8) or section 806(10).

Taxes Consolidation Act, 1997

sec0806.html

then, subject to paragraph (b), sections 806 and 807A apply as they would have applied apart from any exemption by virtue of this section or by virtue of section 806(8) or section 806(10).

Taxes Consolidation Act, 1997

sec0806.html

then, subject to paragraph (b), sections 806 and 807A apply as they would have applied apart from any exemption by virtue of this section or by virtue of section 806(8) or section 806(10).

Taxes Consolidation Act, 1997

sec0806.html

(i) for the purposes of subsection (4) or (5)(b) of section 806 any income arising before the relevant date shall not be brought into account as income of the person resident or domiciled out of the State,

Taxes Consolidation Act, 1997

sec0807A.html

(c) if any one or more of the relevant transactions are old transactions and any one or more of the relevant transactions are new transactions, sections 806 and 807A shall apply subject to subsection (3).

Taxes Consolidation Act, 1997

sec0807A.html

then, subject to paragraph (b), sections 806 and 807A apply as they would have applied apart from any exemption by virtue of this section or by virtue of section 806(8) or section 806(10).

Taxes Consolidation Act, 1997

sec0807A.html

(ii) for the purposes of section 807A—

Taxes Consolidation Act, 1997

sec0807A.html

(B) relevant income (within the meaning of section 807A(3)) of years of assessment up to and including that year falls to be determined,

Links to Section 807B (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

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(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

sec0806.html

(8)Subsections (4) and (5) Subject to section 807B, subsections (4) and (5) shall not apply where the individual shows in writing or otherwise to the satisfaction of the Revenue Commissioners—

Taxes Consolidation Act, 1997

sec0806.html

(b) Subject to section 807B, subsections (4) and (5) shall not apply by reference to the relevant transactions where the individual shows in writing or otherwise to the satisfaction of the Revenue Commissioners—

Taxes Consolidation Act, 1997

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(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;