| Links from Section 978 | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(ii) not exceeding such an amount of chargeable gains as would, if charged at the rate provided in section 28(3), result in liability to an amount of capital gains tax equal to that amount of capital gains tax which was not paid by the donor. |
|
|
Taxes Consolidation Act, 1997 |
“old asset” and “new asset” have the same meanings respectively as in section 597; |
|
| Links to Section 978 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(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 |
979Time for payment of capital gains tax assessed under sections 977(3) or 978(2) and (3). |
|
|
Taxes Consolidation Act, 1997 |
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. |
|
|
Taxes Consolidation Act, 1997 |
(i) after the 2nd day of June, 1995, a person acquires an asset to which this section applies and section 978 does not apply, |
|