Link Report

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

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 Links in repealed sections of the legislation are not listed.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

Taxes Consolidation Act, 1997

sec0806.html

807C Supplementary provisions in relation to section 806 — apportionment in certain cases.

Taxes Consolidation Act, 1997

sec0806.html

“appropriate exemption” means an exemption by virtue of subsection (8)(b) or (10)(b)(ii) of section 806;

Taxes Consolidation Act, 1997

sec0806.html

(a) the individual was liable to tax by virtue of section 806, or

Taxes Consolidation Act, 1997

sec0806.html

(b) the individual would have been liable to tax by virtue of section 806 if there had been any deemed income of such individual under that section;

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) This section applies where an individual is liable to income tax by virtue of section 806 for a year of assessment and—

Taxes Consolidation Act, 1997

sec0806.html

(a) the individual is so liable by virtue of the conditions in section 806(10)(b)(ii) not being met,

Taxes Consolidation Act, 1997

sec0806.html

(i) was not liable to tax by virtue of section 806 because an appropriate exemption applied, or

Taxes Consolidation Act, 1997

sec0806.html

(ii) would not have been liable to tax by virtue of section 806 if there had been any deemed income of such individual under that section because an appropriate exemption would have applied,

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

sec0038.html

(c) in section 807C(3) by substituting “as is justly and reasonably attributable” for “as appears to the Revenue Commissioners, or such officer as the Revenue Commissioners may appoint, to be justly and reasonably attributable”,

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;