Link Report

This report lists all the outbound links from Section 80 under the heading Links from Section 80.

Sections and schedules within TaxSource Total linking to Section 80 are listed under Links to Section 80 (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 Links in repealed sections of the legislation are not listed.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 80
Act Linked to Context

Capital Acquisitions Tax Consolidation Act, 2003

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(ii) the employer is a private company within the meaning of section 27, and of which private company the employee is deemed to have control within the meaning of that section;

Taxes Consolidation Act, 1997

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(b) An accountable person aggrieved by such a decision of the Commissioners, notice of which is served on that person, may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within 30 days after the date of the notice of that decision.

Links to Section 80 (from within TaxSource Total)
Act Linked from Context

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(f) by substituting the following for subsection (4) of section 80:

Capital Acquisitions Tax Consolidation Act, 2003

sec0076.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.