Link Report

This report lists all the outbound links from Section 70 under the heading Links from Section 70.

Sections and schedules within TaxSource Total linking to Section 70 are listed under Links to Section 70 (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 Links in repealed sections of the legislation are not listed.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 70

None
Links to Section 70 (from within TaxSource Total)
Act Linked from Context

Capital Acquisitions Tax Consolidation Act, 2003

sec0073.html

(3) Subject to sections 70 and 76, where the insured makes an inter vivos disposition of the proceeds, or any part of the proceeds, of a relevant insurance policy other than in paying relevant tax, such proceeds are not exempt from tax.