| Links from Section 28 | ||
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) the value of the limited interest in a capital sum equal to the incumbrance-free value is ascertained in accordance with the Rules contained in Schedule 1, and |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(8) Where a taxable gift or a taxable inheritance is subject to a liability within the meaning of subsection (9), the deduction to be made in respect of that liability under this section shall be an amount equal to the market value of the whole or the appropriate part, as the case may be, of the property, within the meaning of section 5(5). |
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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 |
(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 |
(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 |
(5A) Notwithstanding section 57(3), relief shall be given under subsection (5)(a) on a claim which shall be made within 4 years after the liability referred to in that paragraph has been paid. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(2) Subject to this section (but except where provided in section 89), the taxable value of a taxable gift or a taxable inheritance (where the interest taken by the donee or successor is not a limited interest) is ascertained by deducting from the incumbrance-free value of such a taxable gift or a taxable inheritance the market value of any bona fide consideration in money or money’s worth, paid by the donee or successor for the gift or inheritance, including— |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(b) for any liability, costs, expenses or consideration, a proportion of which is to be allowed under section 89(2)(ii) or (iii) in respect of a gift or inheritance taken by the donee or successor from the disponer. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(g) for any tax in respect of which a credit is allowed under section 106 or 107. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(g) for any tax in respect of which a credit is allowed under section 106 or 107. |
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| Links to Section 28 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
Sections 28, 35 and 51. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(2) Where any donee or successor takes a gift or an inheritance under a disposition made by such donee or successor then, if at the date of such disposition such donee or successor was entitled to the property comprised in the disposition, either expectantly on the happening of an event, or subject to a liability within the meaning of section 28(9), and such event happens or such liability ceases during the continuance of the disposition, tax is charged on the taxable value of the taxable gift or taxable inheritance which such donee or successor would have taken on the happening of such event, or on the cesser of such liability, if no such disposition had been made. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(2) For the purposes of subsection (1)(a), “value” means such amount as would be the incumbrance-free value, within the meaning of section 28(1), if the limited interest were taken, at the date referred to in subsection (1), as a taxable gift or taxable inheritance. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) a liability within the meaning of section 28(9), or |
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Capital Acquisitions Tax Consolidation Act, 2003 |
and is taken by a donee or successor who is, on the valuation date and after taking the gift or inheritance, a farmer, section 28 (other than subsection (7)(b) of that section) shall apply in relation to agricultural property as it applies in relation to other property subject to the following modifications— |
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