Link Report

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

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 Links in repealed sections of the legislation are not listed.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

Capital Acquisitions Tax Consolidation Act, 2003

sec0046.html

(a) where the requirements of section 46(2), requiring the delivery of a return on or before the dates mentioned in section 46(2A), are met, for the period of 6 years commencing on the valuation date of the gift or inheritance, or

Capital Acquisitions Tax Consolidation Act, 2003

sec0046.html

(a) where the requirements of section 46(2), requiring the delivery of a return on or before the dates mentioned in section 46(2A), are met, for the period of 6 years commencing on the valuation date of the gift or inheritance, or

Taxes Consolidation Act, 1997

sec0887.html

(b) subject to section 887(2) of the Taxes Consolidation Act 1997, by means of any electronic, photographic or other process.

Taxes Consolidation Act, 1997

TCA97.html

(b) subject to section 887(2) of the Taxes Consolidation Act 1997, by means of any electronic, photographic or other process.

Links to Section 45A (from within TaxSource Total)

None