Link Report

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

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 Links in repealed sections of the legislation are not listed.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

Taxes Consolidation Act, 1997

sec0031.html

(4) In the case of a civil partner who during a year of assessment or part of a year of assessment is a civil partner living with his or her civil partner, any allowable loss which under section 31 would be deductible from the chargeable gains accruing in that year of assessment to one civil partner 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 civil partner; but this subsection shall not apply in relation to losses accruing in a year of assessment to either civil partner where an application that this subsection shall not apply is made by either of them before 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 1031M (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec1031L.html

“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 1031M;

Taxes Consolidation Act, 1997

sec1031L.html

(2) In the Capital Gains Tax Acts, a reference to an individual who has been duly nominated to be the nominated civil partner in accordance with section 1031M includes a reference to an individual who is deemed to be the nominated civil partner in accordance with 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

(II) where the disposal, being a disposal to the civil partner of the person, is a disposal to which section 1031M(5) applies,

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

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.