Links from Section 17 | ||
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Act | Linked to | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
(1) Section 15 shall not apply in relation to a discretionary trust which is shown to the satisfaction of the Commissioners to have been created exclusively— |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(2) Section 15 shall not apply— |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(b) in respect of an inheritance which, apart from this subsection, would be deemed, by the combined effect of section 15 and section 40, to be taken by a discretionary trust. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(b) in respect of an inheritance which, apart from this subsection, would be deemed, by the combined effect of section 15 and section 40, to be taken by a discretionary trust. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(e) for the purpose of providing for the upkeep of a house or garden referred to in section 77(6). |
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Taxes Consolidation Act, 1997 |
(ii) any sponsored superannuation scheme within the meaning of subsection (1) of section 783 of the Taxes Consolidation Act 1997 or a trust scheme or part of a trust scheme approved by the Commissioners under that section or section 785 of that Act, but shall not include a scheme or arrangement which relates to matters other than service in particular offices or employments; |
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Taxes Consolidation Act, 1997 |
(ii) any sponsored superannuation scheme within the meaning of subsection (1) of section 783 of the Taxes Consolidation Act 1997 or a trust scheme or part of a trust scheme approved by the Commissioners under that section or section 785 of that Act, but shall not include a scheme or arrangement which relates to matters other than service in particular offices or employments; |
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Taxes Consolidation Act, 1997 |
“tax advantage” has the same meaning as in section 811 of the Taxes Consolidation Act 1997. |
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Taxes Consolidation Act, 1997 |
(ii) any sponsored superannuation scheme within the meaning of subsection (1) of section 783 of the Taxes Consolidation Act 1997 or a trust scheme or part of a trust scheme approved by the Commissioners under that section or section 785 of that Act, but shall not include a scheme or arrangement which relates to matters other than service in particular offices or employments; |
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Taxes Consolidation Act, 1997 |
“tax advantage” has the same meaning as in section 811 of the Taxes Consolidation Act 1997. |
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Unit Trusts Act, 1990 |
(c) for the purposes of a registered unit trust scheme within the meaning of the Unit Trusts Act 1990; |
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Links to Section 17 (from within TaxSource Total) | ||
Act | Linked from | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
Section 20 shall not apply in relation to a discretionary trust referred to in section 17(1) or in respect of the property or the inheritance referred to in section 17(2). |
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Capital Acquisitions Tax Consolidation Act, 2003 |
Section 20 shall not apply in relation to a discretionary trust referred to in section 17(1) or in respect of the property or the inheritance referred to in section 17(2). |