| Links from Section 1048 | ||
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| Act | Linked to | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) after the year of assessment in which the deceased person died, delivers an additional affidavit under
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) after the year of assessment in which the deceased person died, delivers an additional affidavit under
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| Links to Section 1048 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(2) Proceedings may not be commenced by virtue of subsection (1) against the executor or administrator of a person at a time when by virtue of subsection (2) of section 1048 that executor or administrator is not assessable and chargeable under that section in respect of income tax on profits or gains which arose or accrued to the person before his or her death. |
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Taxes Consolidation Act, 1997 |
(2) Proceedings may not be instituted by virtue of subsection (1) against the executor or administrator of a person at a time when by virtue of subsection (2) of section 1048 that executor or administrator is not assessable and chargeable under that section in respect of tax on profits or gains which arose or accrued to the person before his or her death. |
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Taxes Consolidation Act, 1997 |
(b) Without prejudice to anything in this Chapter, the provisions of
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Taxes Consolidation Act, 1997 |
(3) Nothing in this section affects the operation of section 804(3),
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