Link Report

This report lists all the outbound links from Section 45 under the heading Links from Section 45.

Sections and schedules within TaxSource Total linking to Section 45 are listed under Links to Section 45 (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 Links in repealed sections of the legislation are not listed.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 45
Act Linked to Context

Capital Acquisitions Tax Consolidation Act, 2003

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(b) in the case referred to in section 32(2), the transferee referred to in that subsection, to the extent referred to in that subsection.

Capital Acquisitions Tax Consolidation Act, 2003

sec0049.html

(2) The tax shall be recoverable from the person referred to in subsection (1) and the personal representative of such person, where that person has died, on whom the Commissioners have served notice in writing of the assessment of tax in accordance with section 49(4).

Links to Section 45 (from within TaxSource Total)
Act Linked from Context

Capital Acquisitions Tax Consolidation Act, 2003

sec0111.html

(f) nothing in section 45(7) or (8) or section 60(1) section 45(3) shall be construed as derogating from the relief given by this section to a purchaser or mortgagee.

Capital Acquisitions Tax Consolidation Act, 2003

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(e) section 45(1), sections 50, 56 and 81 and Schedule 2 shall not apply.

Capital Acquisitions Tax Consolidation Act, 2003

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“accountable person” means a person who is accountable for the payment of tax by virtue of section 45 ;

Capital Acquisitions Tax Consolidation Act, 2003

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(f) section 30, section 45(1), section 46(2), (3), (4) and (5) and sections 50, 54, 56 and 81 and Schedule 2 section 50 and section 81 and Schedule 2 shall not apply.

Capital Acquisitions Tax Consolidation Act, 2003

sec0046.html

(2) Subject to paragraph (e) of section 21, any person who is primarily accountable for the payment of tax by virtue of section 45(1), or by virtue of paragraph (c) of section 16 Any person who is primarily accountable for the payment of tax by virtue of paragraph (c) of section 16, paragraph (c) of section 21, or section 45(1), , or who is accountable by virtue of section 45(1) section 45(1), shall , shall, within 4 months after the relevant date referred to in subsection (5)—

Capital Acquisitions Tax Consolidation Act, 2003

sec0049.html

(1A) The Commissioners may issue an assessment to a person referred to in section 45(1) where a return has not been delivered to them under section 46(2).

Capital Acquisitions Tax Consolidation Act, 2003

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No appeal shall lie under section 66 or 67 until such time as the person aggrieved by the decision or assessment (as the case may be) complies with section 46(2) in respect of the gift or inheritance in relation to which the decision or assessment is made, as if there were no time-limit for complying with section 46(2) and that person were a person primarily accountable for the payment of tax by virtue of section 45(1) and required by notice in writing by the Commissioners to deliver a return.