No 39 of 1997, Section 913, Link Report

Links from Section 913
Act	Linked to	Context
Taxes Consolidation Act, 1997	sched1.html	(2) In particular and without prejudice to subsection (1), sections 876 to 880, sections 888 and 900 and paragraph 1 of Schedule 1 shall, subject to any necessary modifications, apply in relation to capital gains tax.
Taxes Consolidation Act, 1997	sec0584.html	(5)(a) An event which, apart from section 584(3) as applied by section 586 or 587, would constitute the disposal of an asset shall for the purposes of this section constitute such a disposal.
Taxes Consolidation Act, 1997	sec0584.html	(b) An event which, apart from section 584(3) as applied by section 586 or 587, would constitute the acquisition of an asset shall for the purposes of this section constitute such an acquisition.
Taxes Consolidation Act, 1997	sec0586.html	(5)(a) An event which, apart from section 584(3) as applied by section 586 or 587, would constitute the disposal of an asset shall for the purposes of this section constitute such a disposal.
Taxes Consolidation Act, 1997	sec0586.html	(b) An event which, apart from section 584(3) as applied by section 586 or 587, would constitute the acquisition of an asset shall for the purposes of this section constitute such an acquisition.
Taxes Consolidation Act, 1997	sec0587.html	(5)(a) An event which, apart from section 584(3) as applied by section 586 or 587, would constitute the disposal of an asset shall for the purposes of this section constitute such a disposal.
Taxes Consolidation Act, 1997	sec0587.html	(b) An event which, apart from section 584(3) as applied by section 586 or 587, would constitute the acquisition of an asset shall for the purposes of this section constitute such an acquisition.
Taxes Consolidation Act, 1997	sec0607.html	(a) any assets exempted by section 607 or 613, or
Taxes Consolidation Act, 1997	sec0613.html	(a) any assets exempted by section 607 or 613, or
Taxes Consolidation Act, 1997	sec0876.html	(2) In particular and without prejudice to subsection (1), sections 876 to 880, sections 888 and 900 and paragraph 1 of Schedule 1 shall, subject to any necessary modifications, apply in relation to capital gains tax.
Taxes Consolidation Act, 1997	sec0878.html	(3) A notice under any provision of the Income Tax Acts as applied by this section may require particulars of any assets acquired by the person on whom the notice was served (or, if the notice relates to income or chargeable gains of some other person for whom the person who receives the notice is required to make a return under section 878, as so applied by this section, of any assets acquired by that other person) in the period specified in the notice, being a period beginning not earlier than the 6th day of April, 1974, but excluding—
Taxes Consolidation Act, 1997	sec0879.html	(8) A return under section 879 as applied by this section in relation to chargeable gains accruing to a married woman in a year of assessment, or part of a year of assessment, during which she is a married woman and living with her husband may be required either from her or, if her husband is liable under section 1028(1), from him.
Taxes Consolidation Act, 1997	sec0880.html	(2) In particular and without prejudice to subsection (1), sections 876 to 880, sections 888 and 900 and paragraph 1 of Schedule 1 shall, subject to any necessary modifications, apply in relation to capital gains tax.
Taxes Consolidation Act, 1997	sec0880.html	(7) A return of income of a partnership under section 880 shall include—
Taxes Consolidation Act, 1997	sec0888.html	(2) In particular and without prejudice to subsection (1), sections 876 to 880, sections 888 and 900 and paragraph 1 of Schedule 1 shall, subject to any necessary modifications, apply in relation to capital gains tax.
Taxes Consolidation Act, 1997	sec0888.html	(6)Section 888 as applied by this section shall apply to property or leases of property other than premises as it applies to premises or leases of premises.
Taxes Consolidation Act, 1997	sec0900.html	(2) In particular and without prejudice to subsection (1), sections 876 to 880, sections 888 and 900 and paragraph 1 of Schedule 1 shall, subject to any necessary modifications, apply in relation to capital gains tax.
Taxes Consolidation Act, 1997	sec1028.html	(8) A return under section 879 as applied by this section in relation to chargeable gains accruing to a married woman in a year of assessment, or part of a year of assessment, during which she is a married woman and living with her husband may be required either from her or, if her husband is liable under section 1028(1), from him.
Links to Section 913 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec1014.html	(3) This Part (other than sections 1009, 1010(8) and 1013) and sections 30 and 913(7) shall apply with any necessary modifications to the activities of a grouping in the same manner as they apply to a trade or profession carried on by 2 or more persons in partnership.
Taxes Consolidation Act, 1997	sec1077.html	(1) Without prejudice to the generality of section 913(1), Chapter 1 and Chapter 3B of this Part shall, subject to any necessary modifications, apply in relation to capital gains tax, and sections 1052, 1053, 1054 and 1077E, as applied by this section, shall for the purposes of the Capital Gains Tax Acts be construed as if in Schedule 29 there were included—
Taxes Consolidation Act, 1997	sec1077.html	(2) Where any person has been required by notice or precept given under the provisions of the Income Tax Acts as applied by section 913, or under section 914, 915, 916, 917 or 980, to do any act of a kind mentioned in any of those provisions or sections, and the person fails to comply with the notice or precept, or where any person deliberately or carelessly makes, delivers, furnishes or produces any incorrect return, statement, declaration, list, account, particulars or other document (or makes any false statement or false representation) under any of those provisions or sections, Chapter 1 and Chapter 3B of this Part shall apply to the person for the purposes of capital gains tax as it applies in the case of a like failure or act for the purposes of income tax.
Taxes Consolidation Act, 1997	sec1084.html	(iv) references to such of the specified provisions as are applied, subject to any necessary modifications, in relation to capital gains tax by section 913 shall be construed as including references to those provisions as so applied.
Taxes Consolidation Act, 1997	sec0884.html	(8)Subsections (3), (4) and (5)(b) of section 913 shall apply in relation to a notice under this section as they apply in relation to a notice under any provision of the Income Tax Acts applied in relation to capital gains tax by section 913.
Taxes Consolidation Act, 1997	sec0884.html	(8)Subsections (3), (4) and (5)(b) of section 913 shall apply in relation to a notice under this section as they apply in relation to a notice under any provision of the Income Tax Acts applied in relation to capital gains tax by section 913.