Link Report

This report lists all the outbound links from Section 54 under the heading Links from Section 54.

Sections and schedules within TaxSource Total linking to Section 54 are listed under Links to Section 54 (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 Links in repealed sections of the legislation are not listed.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 54
Act Linked to Context

Capital Acquisitions Tax Consolidation Act, 2003

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(1) Subject to the payment of interest in accordance with section 51 and to the provisions of this section, the tax due and payable the tax due and payable (other than tax arising by reason of section 20) in respect of a taxable gift or a taxable inheritance may, at the option of the person delivering the return or additional return, be paid by 5 equal yearly instalments, the first of which is due at the expiration of 12 months from the date on which the tax became due and payable monthly instalments over a period not exceeding 5 years in such manner as may be determined by the Commissioners, the first of which is due on 31 October immediately following the valuation date and the interest on the unpaid tax shall be added to each instalment and shall be paid at the same time as such instalment.

Capital Acquisitions Tax Consolidation Act, 2003

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(4) This section shall not apply in any case where and to the extent to which a taxable gift or a taxable inheritance consists of personal property in which the donee, or the successor, or the transferee referred to in section 32(2), as the case may be, takes an absolute interest.

Capital Acquisitions Tax Consolidation Act, 2003

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(1) Subject to the payment of interest in accordance with section 51 and to the provisions of this section, the tax due and payable the tax due and payable (other than tax arising by reason of section 20) in respect of a taxable gift or a taxable inheritance may, at the option of the person delivering the return or additional return, be paid by 5 equal yearly instalments, the first of which is due at the expiration of 12 months from the date on which the tax became due and payable monthly instalments over a period not exceeding 5 years in such manner as may be determined by the Commissioners, the first of which is due on 31 October immediately following the valuation date and the interest on the unpaid tax shall be added to each instalment and shall be paid at the same time as such instalment.

Capital Acquisitions Tax Consolidation Act, 2003

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(5) In any case where the interest taken by a donee or a successor is an interest limited to cease on that person’s death, and that person’s death occurs before all the instalments of the tax in respect of the taxable gift or taxable inheritance would have fallen due if such tax were being paid by instalments, any instalment of such tax which would not have fallen due prior to the date of the death of that donee or successor shall cease to be payable, and the payment, if made, of any such last-mentioned instalment is treated as an over-payment of tax for the purposes of section 57.

Links to Section 54 (from within TaxSource Total)
Act Linked from Context

Capital Acquisitions Tax Consolidation Act, 2003

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(a) section 54 shall apply to that whole or part of the tax notwithstanding subsection (3) or (4) of that section but where all or any part of that agricultural property or relevant business property, or any property which directly or indirectly replaces such property, is sold or compulsorily acquired and, by virtue of subsection (4) of section 89 or section 101, that sale or compulsory acquisition causes the taxable value of such a taxable gift or taxable inheritance to be increased, or would cause such increase if subsection (2) of section 89 or section 92 applied, all unpaid instalments referable to the property sold or compulsorily acquired shall, unless the interest of the donee or successor is a limited interest, be paid on completion of that sale or compulsory acquisition and, if not so paid, shall be tax in arrear, and

Capital Acquisitions Tax Consolidation Act, 2003

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(3) For the purposes of this section reference to an overdue instalment in paragraph (b) of subsection (2) is a reference to an instalment which is overdue for the purposes of section 54 (as it applies to this section) or for the purposes of paragraph (a) of subsection (2).