Link Report

This report lists all the outbound links from Section 40 under the heading Links from Section 40.

Sections and schedules within TaxSource Total linking to Section 40 are listed under Links to Section 40 (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 Links in repealed sections of the legislation are not listed.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 40
Act Linked to Context

Capital Acquisitions Tax Consolidation Act, 2003

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(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

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(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

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(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

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(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.

Links to Section 40 (from within TaxSource Total)
Act Linked from Context

Capital Acquisitions Tax Consolidation Act, 2003

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(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.