No 1 of 2003, Section 76, Link Report

Links from Section 76
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	sched2.html	(b) for the purposes of Schedule 2, to have taken a gift or an inheritance accordingly to which the group threshold ~~of €19,050~~ referred to in subparagraph (c) of the definition of ‘group threshold’ in paragraph 1 of Part 1 of Schedule 2 applies.
Capital Acquisitions Tax Consolidation Act, 2003	sched2.html	(b) for the purposes of Schedule 2, to have taken a gift or an inheritance accordingly to which the group threshold ~~of €19,050~~ referred to in subparagraph (c) of the definition of ‘group threshold’ in paragraph 1 of Part 1 of Schedule 2 applies.
Capital Acquisitions Tax Consolidation Act, 2003	sec0005.html	(a) for the purposes of sections 5(1) and 10(1), to have taken that benefit beneficially, and
Capital Acquisitions Tax Consolidation Act, 2003	sec0010.html	(a) for the purposes of sections 5(1) and 10(1), to have taken that benefit beneficially, and
Capital Acquisitions Tax Consolidation Act, 2003	sec0080.html	(3) Except where provided in section 80(5), a gift or inheritance which a person takes on becoming entitled to any benefit on the application to public or charitable purposes of property (including moneys provided by the Oireachtas or a local authority) held for such purposes is exempt from tax and is not taken into account in computing tax.
Links to Section 76 (from within TaxSource Total)
Act	Linked from	Context
Capital Acquisitions Tax Consolidation Act, 2003	sched2.html	Sections 46, 50, 69 and 76.
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.