Links from Section 21 | ||
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Act | Linked to | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
(f) section 30, section 45(1),
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Capital Acquisitions Tax Consolidation Act, 2003 |
(I) a charge for tax arises on a particular date by reason of section 15 or section 118 (in so far as that section relates to a provision repealed by this Act that corresponds to section 15), giving rise to a taxable inheritance (in this sub-paragraph referred to as the ‘first taxable inheritance’), |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(I) a charge for tax arises on a particular date by reason of section 15 or section 118 (in so far as that section relates to a provision repealed by this Act that corresponds to section 15), giving rise to a taxable inheritance (in this sub-paragraph referred to as the ‘first taxable inheritance’), |
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Capital Acquisitions Tax Consolidation Act, 2003 |
In relation to a charge for tax arising by reason of section 20— |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(II) on a later date, a charge for tax arises under or in consequence of the same disposition by reason of section 20 giving rise to a taxable inheritance (in this subparagraph referred to as the ‘second taxable inheritance’) comprising the same property or property representing that property, and |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) a reference in section 27 to a company controlled by the successor and the definition in that section of “group of shares” is construed as if (for the purpose of that reference) the list of persons contained in subsection (3) of that section and (for the purpose of that definition) the list of persons contained in that definition included the following, that is, the trustees of the discretionary trust, the living objects of the discretionary trust, the relatives of those objects, nominees of those trustees or of those objects or of the relatives of those objects, and the trustees of a settlement whose objects include the living objects of the discretionary trust or relatives of those living objects; |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(f) section 30, section 45(1),
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Capital Acquisitions Tax Consolidation Act, 2003 |
(f) section 30, section 45(1),
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Capital Acquisitions Tax Consolidation Act, 2003 |
(f) section 30, section 45(1),
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Capital Acquisitions Tax Consolidation Act, 2003 |
(f) section 30, section 45(1),
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Capital Acquisitions Tax Consolidation Act, 2003 |
(I) a charge for tax arises on a particular date by reason of section 15 or section 118 (in so far as that section relates to a provision repealed by this Act that corresponds to section 15), giving rise to a taxable inheritance (in this sub-paragraph referred to as the ‘first taxable inheritance’), |
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Links to Section 21 (from within TaxSource Total) | ||
Act | Linked from | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
(2) |