Link Report

This report lists all the outbound links from Section 118 under the heading Links from Section 118.

Sections and schedules within TaxSource Total linking to Section 118 are listed under Links to Section 118 (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 Links in repealed sections of the legislation are not listed.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 118
Act Linked to Context

Stamp Duty Consolidation Act, 1999

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(a) in the case of a transaction specified in paragraph (a), (c) or (d) of section 116(1), in respect of the amount of the actual value, at the date of the transaction, of the assets of any kind contributed or to be contributed in connection with the transaction by the members of the capital company concerned after the deduction of the liabilities attaching to such assets and assumed by the capital company and of the expenses incurred by the capital company in connection with such contribution;

Stamp Duty Consolidation Act, 1999

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(b) in the case of a transaction specified in paragraph (b), (e), (f), (g) or (h) of section 116(1), in respect of the amount of the actual value, at the date of the transaction, of the assets of any kind of the capital company concerned after the deduction of its liabilities on that date and of the expenses incurred by the company in connection with the transaction.

Links to Section 118 (from within TaxSource Total)
Act Linked from Context

Stamp Duty Consolidation Act, 1999

sec0117.html

(1) Where any transaction takes place, Where any transaction takes place before 7 December 2005, a statement of the assets, liabilities and expenses referred to in section 118 shall be delivered to the registrar—

Stamp Duty Consolidation Act, 1999

sec0117.html

and the statement shall be charged with stamp duty at the rate of 1 per cent 0.5 per cent of the amount determined in accordance with section 118 but where the calculation results in an amount which is not a multiple of £1 €1 the amount so calculated shall be rounded up to the nearest £ down to the nearest € the amount so calculated shall, if less than €1, be rounded up to €1 and, if more than €1, be rounded down to the nearest € .

Stamp Duty Consolidation Act, 1999

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The statement required to be delivered pursuant to this Part in respect of a transaction specified in section 116(1)(c) shall, in any case where, within the period of 4 years immediately before the date of the transaction and on or after 4 August 1973, there has been a reduction in the issued capital of the capital company concerned as a result of losses sustained by the company, be charged at the rate of zero per cent in respect of so much of the amount determined in accordance with section 118 as corresponds to the reduction in issued capital or to so much of the reduction in issued capital to which the rate of zero per cent had not been applied in respect of an earlier transaction occurring since the reduction in capital.

Stamp Duty Consolidation Act, 1999

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A person who is dissatisfied with a decision of the Commissioners under this Part on the amount of the actual value of any assets referred to in section 118 may—