No 1 of 2003, Schedule 2, Link Report

Links from Schedule 2
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	sched2.html	^* FA11 s69(1)(c) states that this shall be read “as if, in the definition of ‘threshold amount’ in paragraph 1 of Part 1 of Schedule 2, the consumer price index number for the year 2009 applied to gifts and inheritances taken in the year 2011.”
Capital Acquisitions Tax Consolidation Act, 2003	sec0002.html	(a) the donee or successor had at the date of the gift or the date of the inheritance been adopted in the manner referred to in paragraph (b) of the definition of “child” contained in section 2(1), and
Capital Acquisitions Tax Consolidation Act, 2003	sec0002.html	then, notwithstanding section 2(5), for the purpose of computing the tax payable on that gift or inheritance, that donee or successor is deemed to bear to that disponer the relationship of a child.
Capital Acquisitions Tax Consolidation Act, 2003	sec0005.html	(ii) such property is not, or such shares are not, property consisting of the appropriate part of property, within the meaning of section 5(5), on which is charged or secured an annuity or other annual right limited to cease on the death of the disponer,
Capital Acquisitions Tax Consolidation Act, 2003	sec0027.html	“control”, in relation to a company, is construed in accordance with section 27(4)(b) ;
Capital Acquisitions Tax Consolidation Act, 2003	sec0027.html	“nominee” has the same meaning as it has in section 27 ;
Capital Acquisitions Tax Consolidation Act, 2003	sec0027.html	“private company” has the meaning assigned to it by section 27 ;
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	Sections 46, 50, 69 and 76.
Capital Acquisitions Tax Consolidation Act, 2003	sec0050.html	Sections 46, 50, 69 and 76.
Capital Acquisitions Tax Consolidation Act, 2003	sec0069.html	Sections 46, 50, 69 and 76.
Capital Acquisitions Tax Consolidation Act, 2003	sec0076.html	Sections 46, 50, 69 and 76.
S.I. No. 260 of 1995	0260.html#zzsi260y1995	(a) where the inheritance is taken by a successor on the date of death of the disponer, that the successor had, prior to the date of the inheritance, been placed in the foster care of the disponer under the Child Care (Placement of Children in Foster Care) Regulations 1995 (S.I. No. 260 of 1995), or the Child Care (Placement of Children with Relatives) Regulations 1995 (S.I. No. 261 of 1995), or
S.I. No. 261 of 1995	0261.html#zzsi261y1995	(a) where the inheritance is taken by a successor on the date of death of the disponer, that the successor had, prior to the date of the inheritance, been placed in the foster care of the disponer under the Child Care (Placement of Children in Foster Care) Regulations 1995 (S.I. No. 260 of 1995), or the Child Care (Placement of Children with Relatives) Regulations 1995 (S.I. No. 261 of 1995), or
Taxes Consolidation Act, 1997	sec0003.html	“investment income”, in relation to a private company, means income which, if the company were an individual, would not be earned income within the meaning of section 3 of the Taxes Consolidation Act 1997;
Taxes Consolidation Act, 1997	TCA97.html	“investment income”, in relation to a private company, means income which, if the company were an individual, would not be earned income within the meaning of section 3 of the Taxes Consolidation Act 1997;
Links to Schedule 2 (from within TaxSource Total)
Act	Linked from	Context
Capital Acquisitions Tax Consolidation Act, 2003	sched2.html	^* FA11 s69(1)(c) states that this shall be read “as if, in the definition of ‘threshold amount’ in paragraph 1 of Part 1 of Schedule 2, the consumer price index number for the year 2009 applied to gifts and inheritances taken in the year 2011.”
Capital Acquisitions Tax Consolidation Act, 2003	sec0103.html	(1) Property in respect of which tax is chargeable more than once on the same event is not included more than once in relation to that event in any aggregate referred to in Schedule 2.
Capital Acquisitions Tax Consolidation Act, 2003	sec0103.html	(2) Paragraph 5 of Part 1 of Schedule 2 shall not have effect in ascertaining the tax payable in respect of property which is chargeable to tax as being taken more than once on the same day.
Capital Acquisitions Tax Consolidation Act, 2003	sec0016.html	(e) section 45(1), sections 50, 56 and 81 and Schedule 2 shall not apply.
Capital Acquisitions Tax Consolidation Act, 2003	sec0021.html	(f) section 30, section 45(1), ~~section 46(2), (3), (4) and (5) and sections 50, 54, 56 and 81 and Schedule 2~~ section 50 and section 81 and Schedule 2 shall not apply.
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(a) the aggregate of the taxable values of all taxable gifts taken by the donee on or after 5 December 1991, which have the same group threshold (as defined in Schedule 2) as that other gift, exceeds an amount which is 80 per cent of the threshold amount (as defined in Schedule 2) which applies in the computation of tax on that aggregate, or
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(a) the aggregate of the taxable values of all taxable gifts taken by the donee on or after 5 December 1991, which have the same group threshold (as defined in Schedule 2) as that other gift, exceeds an amount which is 80 per cent of the threshold amount (as defined in Schedule 2) which applies in the computation of tax on that aggregate, or
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(a) the taxable value of the taxable gift exceeds an amount which is 80 per cent of the group threshold (as defined in Schedule 2) which applies in relation to that gift for the purposes of the computation of the tax on that gift,
Capital Acquisitions Tax Consolidation Act, 2003	sec0050.html	Subject to sections 18 and 23, the amount of tax payable shall be computed in accordance with Schedule 2.
Capital Acquisitions Tax Consolidation Act, 2003	sec0076.html	(b) for the purposes of Schedule 2, to have taken a gift or an inheritance accordingly to which the group threshold ~~of €19,050~~ referred to in subparagraph (c) of the definition of ‘group threshold’ in paragraph 1 of Part 1 of Schedule 2 applies.
Capital Acquisitions Tax Consolidation Act, 2003	sec0076.html	(b) for the purposes of Schedule 2, to have taken a gift or an inheritance accordingly to which the group threshold ~~of €19,050~~ referred to in subparagraph (c) of the definition of ‘group threshold’ in paragraph 1 of Part 1 of Schedule 2 applies.