No 1 of 2003, Section 11, Link Report

Links from Section 11
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0015.html	(b) in the case where the successor (not being a successor in relation to a charge for tax arising by virtue of sections 15(1) and 20(1)) is resident or ordinarily resident in the State at the date of the inheritance, the whole of the inheritance, and
Capital Acquisitions Tax Consolidation Act, 2003	sec0020.html	(b) in the case where the successor (not being a successor in relation to a charge for tax arising by virtue of sections 15(1) and 20(1)) is resident or ordinarily resident in the State at the date of the inheritance, the whole of the inheritance, and
Capital Acquisitions Tax Consolidation Act, 2003	sec0027.html	“company” and “share” have the same meaning as they have in section 27 ;
Capital Acquisitions Tax Consolidation Act, 2003	sec0027.html	“company controlled by the donee” has the same meaning as is assigned to “company controlled by the donee or successor” by section 27.
Links to Section 11 (from within TaxSource Total)
Act	Linked from	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0010.html	(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.
Capital Acquisitions Tax Consolidation Act, 2003	sec0010.html	(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.
Capital Acquisitions Tax Consolidation Act, 2003	sec0028.html	(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—
Capital Acquisitions Tax Consolidation Act, 2003	sec0028.html	(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—
Capital Acquisitions Tax Consolidation Act, 2003	sec0037.html	(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.
Capital Acquisitions Tax Consolidation Act, 2003	sec0037.html	(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.
Capital Acquisitions Tax Consolidation Act, 2003	sec0040.html	(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.
Capital Acquisitions Tax Consolidation Act, 2003	sec0040.html	(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.
Capital Acquisitions Tax Consolidation Act, 2003	sec0045AA.html	then, the personal representative or one or more of the personal representatives, as the case may be ~~, and the solicitor referred to in section 48(10),~~ shall be assessable and chargeable for the tax payable by the person or persons referred to in paragraph (a) to the same extent that those persons are chargeable to tax under section 11.
Capital Acquisitions Tax Consolidation Act, 2003	sec0045AA.html	(1A) The solicitor referred to in section 48(10) shall be assessable and chargeable for the tax payable by the person or persons referred to in paragraph (a) of that subsection to the same extent that those persons are chargeable to tax under section 11.
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(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
Capital Acquisitions Tax Consolidation Act, 2003	sec0077.html	(5) Any work of art normally kept outside the State which is comprised in an inheritance which is charged to tax by virtue of section 11(1)(b) or 11(2)(c) is exempt from tax and is not taken into account in computing tax, to the extent that the Commissioners are satisfied that it was brought into the State solely for public exhibition, cleaning or restoration.
Capital Acquisitions Tax Consolidation Act, 2003	sec0077.html	(5) Any work of art normally kept outside the State which is comprised in an inheritance which is charged to tax by virtue of section 11(1)(b) or 11(2)(c) is exempt from tax and is not taken into account in computing tax, to the extent that the Commissioners are satisfied that it was brought into the State solely for public exhibition, cleaning or restoration.