| Links from Section 6 | ||
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| Act | Linked to | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
“company” and “share” have the same meaning as they have in section 27 ; |
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Capital Acquisitions Tax Consolidation Act, 2003 |
“company controlled by the donee” has the same meaning as is assigned to “company controlled by the donee or successor” by section 27. |
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| Links to Section 6 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(f) in the case of any gift or inheritance referred to in section 6(1)(c), 6(2)(d), 11(1)(b) or 11(2)(c) in respect of— |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(f) in the case of any gift or inheritance referred to in section 6(1)(c), 6(2)(d), 11(1)(b) or 11(2)(c) in respect of— |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(3) For the purposes of sections 6(1)(c), 6(2)(d), 11(1)(b) and 11(2)(c), the sum referred to in subparagraph (ii) of subsection (2) is deemed not to be situate in the State at the date of the gift or at the date of the inheritance. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(3) For the purposes of sections 6(1)(c), 6(2)(d), 11(1)(b) and 11(2)(c), the sum referred to in subparagraph (ii) of subsection (2) is deemed not to be situate in the State at the date of the gift or at the date of the inheritance. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(6) For the purposes of sections 6(1)(c), 6(2)(d), 11(1)(b) and 11(2)(c), the sum referred to in subsection (3) is deemed not to be situate in the State at the date of the gift or at the date of the inheritance. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(6) For the purposes of sections 6(1)(c), 6(2)(d), 11(1)(b) and 11(2)(c), the sum referred to in subsection (3) is deemed not to be situate in the State at the date of the gift or at the date of the inheritance. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) notwithstanding anything contained in sections 6 and 11 reference, other than in subsection (13) or (14), to a or a taxable gift includes a reference to an inheritance a taxable inheritance, as the case may be, and |
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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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