Link Report

This report lists all the outbound links from Section 18 under the heading Links from Section 18.

Sections and schedules within TaxSource Total linking to Section 18 are listed under Links to Section 18 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 18
Act Linked to Context

Capital Acquisitions Tax Consolidation Act, 2003

sec0015.html

“relevant inheritance” means an inheritance which, by virtue of section 15(1), is deemed to be taken by a discretionary trust;

Capital Acquisitions Tax Consolidation Act, 2003

sec0015.html

(2) Subject to subsection (3), the tax chargeable on the taxable value of a taxable inheritance which is charged to tax by reason of section 15 is computed at the rate of 6 per cent of such taxable value.

Links to Section 18 (from within TaxSource Total)
Act Linked from Context

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

sec0057.html

(4) Subsection (3) shall not apply to a claim for repayment of tax arising by virtue of section 18(3), Article VI of the First Schedule to the Finance Act 1950, or Article 9 of the Schedule to the Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order 1978 (S.I. No. 279 of 1978).