Link Report

This report lists all the outbound links from Section 979 under the heading Links from Section 979.

Sections and schedules within TaxSource Total linking to Section 979 are listed under Links to Section 979 (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 Links in repealed sections of the legislation are not listed.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 979
Act Linked to Context

Taxes Consolidation Act, 1997

sec0977.html

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

Taxes Consolidation Act, 1997

sec0977.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.

Taxes Consolidation Act, 1997

sec0978.html

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

Taxes Consolidation Act, 1997

sec0978.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.

Links to Section 979 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec1042.html

(1) Notwithstanding section 28(2), 31 or 979, any capital gains tax payable in respect of a chargeable gain which on a disposal accrues to a person not resident or ordinarily resident in the State at the time at which the disposal is made may be assessed and charged before the end of the year of assessment in which the chargeable gain accrues, and the tax so assessed and charged shall be payable at or before the expiration of a period of 3 months beginning with the time at which the disposal is made, or at the expiration of a period of 2 months beginning with the date of making the assessment, whichever is the later.

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,