Link Report

This report lists all the outbound links from Section 977 under the heading Links from Section 977.

Sections and schedules within TaxSource Total linking to Section 977 are listed under Links to Section 977 (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 Links in repealed sections of the legislation are not listed.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 977
Act Linked to Context

Taxes Consolidation Act, 1997

sec0583.html

(1) In this section, “capital distribution” has the same meaning as in section 583.

Links to Section 977 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0959AE.html

(b) section 977(3) or subsection (2) or (3) of section 978, as appropriate, and, notwithstanding Chapter 7, tax specified in such an assessment shall be due and payable in accordance with section 979,

Taxes Consolidation Act, 1997

sec0979.html

979Time for payment of capital gains tax assessed under sections 977(3) or 978(2) and (3).

Taxes Consolidation Act, 1997

sec0979.html

Capital gains tax assessed on any person under section 977(3) or subsections (2) and (3) of section 978 in respect of gains accruing in any year shall be payable by that person at or before the expiration of 3 months following that year, or at the expiration of a period of 2 months beginning with the date of the making of the assessment, whichever is the later.