Link Report

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997, but without regard to section 1015 of that Act

sections 1015 to 1024 of the Taxes Consolidation Act, 1997

Chapter 4 of Part 42 of the Taxes Consolidation Act, 1997 (but without regard to sections 1015 to 1024 of that Act)

sections 1015 to 1024 of the Taxes Consolidation Act, 1997

Chapter 1 of Part 44 of the Taxes Consolidation Act, 1997

Chapter 1 of Part 44 of the Taxes Consolidation Act, 1997

section 1015 of that Act

section 1015 of that Act

(b) such separation of the parties to a marriage as is referred to in section 1015(2),

(A) is a disposal by the spouse subsequent to a transfer, on or after 25 February 2003, of the shares from the other spouse, except where the spouses are separated in the circumstances referred to in paragraph (a) or (b) of section 1015(2), or their marriage has been dissolved under either section 5 of the Family Law (Divorce) Act 1996, or the law of a country or jurisdiction other than the State, being a dissolution that is entitled to be recognised as valid in the State, or

(2) (a) References in the Capital Gains Tax Acts to a married woman living with her husband shall be construed in accordance with section 1015(2). (a) References in the Capital Gains Tax Acts to a married woman living with her husband or a civil partner living with his or her civil partner shall be construed in accordance with section 1015(2) or 1031A(2), as the case may be.

(b) For the purposes of paragraph (a), the reference in section 1015(2) to a wife shall be construed as a reference to a married woman.

(a) to a disposal made by a married person to his or her spouse at a time when he or she is treated as living with his or her spouse for income tax purposes in accordance with section 1015, or

(ii) if at any time the married person ceases to be treated as living with his or her spouse for income tax purposes in accordance with section 1015, or the civil partner ceases to be treated as living with his or her civil partner for income tax purposes in accordance with section 1031A, and any of those shares have not been disposed of by the transferee before that time, any assessment for withdrawing relief in respect of those shares shall be made on the transferee.

(i) by a wife to her husband at a time when she is treated as living with him for income tax purposes as provided in section 1015, or a sale or transfer by a husband to a wife at such time, or

(b) where that person and his or her spouse spouse or civil partner are, for the year of assessment to which the tax return relates, treated as living together for the purpose of section 1015, section 1015 or 1031A, as the case may be, that person’s spouse spouse or civil partner, by notice in writing given to the spouse spouse or civil partner,