Link Report

This report lists all the outbound links from Section 41 under the heading Links from Section 41.

Sections and schedules within TaxSource Total linking to Section 41 are listed under Links to Section 41 (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 Links in repealed sections of the legislation are not listed.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 41

None
Links to Section 41 (from within TaxSource Total)
Act Linked from Context

Capital Acquisitions Tax Consolidation Act, 2003

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(b) an interest in a policy of assurance on human life is not property until, and then only to the extent that, the interest becomes an interest in possession under section 41 or is represented by property which is not an interest in expectancy.

Capital Acquisitions Tax Consolidation Act, 2003

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(b) an interest in a policy of assurance on human life is not property until, and then only to the extent that, the interest becomes an interest in possession under the provisions of section 41 or is represented by property which is not an interest in expectancy.