| Links from Section 5 | ||
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| Act | Linked to | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(e) the civil partner of a person who is by virtue of section 2(4)(b) or (c) a relative of the person, or |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(e) the civil partner of a person who is by virtue of section 2(4)(b) or (c) a relative of the person, or |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(3) For the purposes of section 6(1)(c) and 6(2)(d), the sum referred to in subsection (2)(b) is deemed not to be situate in the State at the date of the gift. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(3) For the purposes of section 6(1)(c) and 6(2)(d), the sum referred to in subsection (2)(b) is deemed not to be situate in the State at the date of the gift. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(7) (a) In paragraph (b), the expression “shares in a private company” shall be construed by reference to the meanings that “share” and “private company” have, respectively, in section 27. |
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| Links to Section 5 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(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, |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(2) Subsections (2), (4) and (5) of section 5 shall apply, with any necessary modifications, in relation to an inheritance as they apply in relation to a gift. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(3) For the purposes of section 11(1)(b) and 11(2)(c), the sum referred to in section 5(2)(b) is deemed not to be situate in the State at the date of the inheritance. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(8) Where a taxable gift or a taxable inheritance is subject to a liability within the meaning of subsection (9), the deduction to be made in respect of that liability under this section shall be an amount equal to the market value of the whole or the appropriate part, as the case may be, of the property, within the meaning of section 5(5). |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(1) In this section, “appropriate part” has the meaning assigned to it by section 5(5). |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(ii) to the extent that the liability is not charged on or secured by any property at the time of its cesser, to consist of such sum as would, under section 5(2)(b), be the sum the annual income of which would be equal to the annual value of the liability. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) for the purposes of sections 5(1) and 10(1), to have taken that benefit beneficially, and |
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Taxes Consolidation Act, 1997 |
(b) be deemed to take a gift by virtue of section 5(1) of the Capital Acquisitions Tax Consolidation Act 2003. |
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