| Links from Section 48 | ||
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| Act | Linked to | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(d) a return would be required to be delivered to the Commissioners in respect of such property in accordance with section 46(2) if the valuation date in respect of that property were the date of death of that person, |
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Succession Act, 1965 |
(a) property passing under the deceased person’s will or intestacy or Part IX or section 56 of the Succession Act 1965, or otherwise as a result of the death of that person, is taken by a person or persons who is or are not resident in the State, |
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Succession Act, 1965 |
(a) property passing under the deceased person’s will or intestacy or Part IX or section 56 of the Succession Act 1965, or otherwise as a result of the death of that person, is taken by a person or persons who is or are not resident in the State, |
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| Links to Section 48 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
section 48 of the Capital Acquisitions Tax Consolidation Act 2003 |
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Capital Acquisitions Tax Consolidation Act, 2003 |
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Capital Acquisitions Tax Consolidation Act, 2003 |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(1A) The solicitor referred to in section 48(10) shall be assessable and chargeable for the tax payable by the person or persons referred to in paragraph (a) of that subsection to the same extent that those persons are chargeable to tax under section 11. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(2) Subsection (1)and subsection (1A) shall not apply where a liability to inheritance tax arises by virtue of the fact that a person referred to in paragraph (a) of that subsection has not disclosed that he or she has received a taxable gift or a taxable inheritance prior to the taxable inheritance or taxable inheritances, as the case may be, consisting of property referred to in subsection (1)(a)and subsection (10)(a) of section 48 and the personal representative or solicitor referred to in section 48(10), as the case may be, has made reasonable enquiries regarding such gifts or inheritances and has acted in good faith. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(2) Subsection (1)and subsection (1A) shall not apply where a liability to inheritance tax arises by virtue of the fact that a person referred to in paragraph (a) of that subsection has not disclosed that he or she has received a taxable gift or a taxable inheritance prior to the taxable inheritance or taxable inheritances, as the case may be, consisting of property referred to in subsection (1)(a)and subsection (10)(a) of section 48 and the personal representative or solicitor referred to in section 48(10), as the case may be, has made reasonable enquiries regarding such gifts or inheritances and has acted in good faith. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(3) The personal representative or one or more of the personal representatives and the solicitor referred to in section 48(10) shall be liable only to the extent that that person or those persons, as the case may be, have control of the property referred to in subsection (1)(a)and subsection (10)(a) of section 48 or which that person or those persons would, but for that person’s or those persons’ own neglect or default, have control of such property. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(3) The personal representative or one or more of the personal representatives and the solicitor referred to in section 48(10) shall be liable only to the extent that that person or those persons, as the case may be, have control of the property referred to in subsection (1)(a)and subsection (10)(a) of section 48 or which that person or those persons would, but for that person’s or those persons’ own neglect or default, have control of such property. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) shall be entitled to retain so much of the property referred to in subsection (1)(a)and subsection (10)(a) of section 48 as may be required to pay the tax in respect of the person or persons referred to in
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a) shall be entitled to retain so much of the property referred to in subsection (1)(a)and subsection (10)(a) of section 48 as may be required to pay the tax in respect of the person or persons referred to in
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Taxes Consolidation Act, 1997 |
(a) after the year of assessment in which the deceased person died, delivers an additional affidavit under
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Value-Added Tax Consolidation Act 2010 |
(i) after the year in which the deceased person died, lodges a corrective affidavit for the purposes of the assessment of estate duty, or delivers an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003, or |
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Value-Added Tax Consolidation Act 2010 |
(ii) is liable to deliver an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003, has been so notified by the Revenue Commissioners and did not deliver such additional affidavit in the year in which the deceased person died, |
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