Link Report

This report lists all the outbound links from Section 1031A under the heading Links from Section 1031A.

Sections and schedules within TaxSource Total linking to Section 1031A are listed under Links to Section 1031A (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 Links in repealed sections of the legislation are not listed.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 1031A
Act Linked to Context

Taxes Consolidation Act, 1997

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(b) In the Income Tax Acts, a reference to an individual who has duly elected to be assessed to tax in accordance with a particular section includes a reference to an individual who is deemed to have elected to be assessed to tax in accordance with that section, and any reference to an individual who is assessed to tax in accordance with section 1031C for a year of assessment includes a reference to a case where the individual and his or her civil partner are assessed to tax for that year in accordance with section 1031H.

Taxes Consolidation Act, 1997

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“nominated civil partner”, in relation to a civil partnership, means the civil partner who is nominated for the purposes of this Chapter in accordance with section 1031D;

Taxes Consolidation Act, 1997

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(b) In the Income Tax Acts, a reference to an individual who has duly elected to be assessed to tax in accordance with a particular section includes a reference to an individual who is deemed to have elected to be assessed to tax in accordance with that section, and any reference to an individual who is assessed to tax in accordance with section 1031C for a year of assessment includes a reference to a case where the individual and his or her civil partner are assessed to tax for that year in accordance with section 1031H.

Links to Section 1031A (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

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(ii) living separately in the circumstances referred to in section 1031A(2),

Taxes Consolidation Act, 1997

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and a maintenance arrangement relates to the civil partnership in consideration or in consequence of the dissolution or annulment of which, or of the living separately in the circumstances referred to in section 1031A(2) to which, the maintenance arrangement was made or arises;

Taxes Consolidation Act, 1997

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(b) a deed of separation, agreement, arrangement or any other act giving rise to a legally enforceable obligation and made or done in consideration or in consequence of living separately in the circumstances referred to in section 1031A(2),

Taxes Consolidation Act, 1997

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“nominated civil partner” has the meaning assigned to it by section 1031A;

Taxes Consolidation Act, 1997

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“other civil partner” has the meaning assigned to it by section 1031A;

Taxes Consolidation Act, 1997

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(i) in which the civil partners are separated by a deed of separation, agreement, arrangement or any other act giving rise to a legally enforceable obligation and made or done in consideration or in consequence of living separately in the circumstances referred to in section 1031A(2), or

Taxes Consolidation Act, 1997

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(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.

Taxes Consolidation Act, 1997

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(b) to a disposal by a civil partner to the other civil partner at a time when he or she is treated as living with his or her civil partner for income tax purposes in accordance with section 1031A,

Taxes Consolidation Act, 1997

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(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.

Taxes Consolidation Act, 1997

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(ii) by a civil partner to his or her civil partner at a time when one civil partner is treated as living with the other for income tax purposes as provided in section 1031A,

Taxes Consolidation Act, 1997

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(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,

Taxes Consolidation Act, 1997

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(i) in which the civil partners are separated by a deed of separation, agreement, arrangement or any other act giving rise to a legally enforceable obligation and made or done in consideration or in consequence of living separately in the circumstances referred to in section 1031A(2), or