No 39 of 1997, Section 1028, Link Report

Links from Section 1028
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0031.html	(3) In the case of a woman who during a year of assessment or part of a year of assessment is a married woman living with her husband, any allowable loss which under section 31 would be deductible from the chargeable gains accruing in that year of assessment to the one spouse but for an insufficiency of chargeable gains shall for the purposes of that section be deductible from chargeable gains accruing in that year of assessment to the other spouse; but this subsection shall not apply in relation to losses accruing in a year of assessment to either spouse where an application that this subsection shall not apply is made by the husband or the wife before ~~the 6th day of July~~ 1 April in the year following that year of assessment.
Taxes Consolidation Act, 1997	sec0596.html	(6)Subsection (5) shall apply notwithstanding section 596 or any other provision of the Capital Gains Tax Acts fixing the amount of the consideration deemed to be given on a disposal or acquisition.
Links to Section 1028 (from within TaxSource Total)
Act	Linked from	Context
Stamp Duty Consolidation Act, 1999	sec0012.html	(4) If the transferee or lessee fails to comply with this provision, such person shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section.
Taxes Consolidation Act, 1997	sec0508K.html	but this subsection does not apply to a disposal to which section 1028(5) or 1031M(5) relates.
Taxes Consolidation Act, 1997	sec0538.html	(I) where the disposal, being a disposal to the husband or wife of the person, is a disposal to which section 1028(5) applies, or
Taxes Consolidation Act, 1997	sec0538.html	shall mean the year of assessment in which the property is subsequently disposed of by the person’s wife, husband or civil partner, as the case may be, where the subsequent disposal is a disposal to which section 1028(5) or 1031M(5), as the case may be, does not apply.
Taxes Consolidation Act, 1997	sec0544.html	(a) section 1028(5),
Taxes Consolidation Act, 1997	sec0594.html	(e) Notwithstanding section 601 or 1028(4), an individual shall be charged to capital gains tax on the amount of any relevant gains accruing to the individual.
Taxes Consolidation Act, 1997	sec0598.html	(c) For the purposes of this subsection, a disposal of qualifying assets other than a disposal of the whole of such assets, by a husband to a wife or by a wife to a husband shall, notwithstanding section 1028(5), a disposal of qualifying assets other than a disposal of the whole of such assets, by a husband to a wife or by a wife to a husband, or by an individual to his or her civil partner, shall, notwithstanding section 1028(5) or section 1031M(5), as the case may be, be taken into account at the market value of the assets.
Taxes Consolidation Act, 1997	sec0838.html	(c)Sections 556, 601, 607 and 1028(4) shall not apply in relation to any gains referable to a relevant investment.
Taxes Consolidation Act, 1997	sec0913.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.