Link Report

This report lists all the outbound links from Section 81 under the heading Links from Section 81.

Sections and schedules within TaxSource Total linking to Section 81 are listed under Links to Section 81 (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 Links in repealed sections of the legislation are not listed.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 81
Act Linked to Context

Capital Acquisitions Tax Consolidation Act, 2003

sec0089.html

and section 89(5) shall apply, for the purposes of this subsection, as it applies in relation to agricultural property.

Unit Trusts Act, 1990

index.html

“unit trust scheme” means an authorised unit trust scheme within the meaning of the Unit Trusts Act 1990, whose deed expressing the trusts of the scheme restricts the property subject to those trusts to securities.

Unit Trusts Act, 1990

index.html

(2) Securities, or units (within the meaning of the Unit Trusts Act 1990) of a unit trust scheme, comprised in a gift or an inheritance are exempt from tax (and are not taken into account in computing tax on any gift or inheritance taken by the donee or successor) if it is shown to the satisfaction of the Commissioners that—

Links to Section 81 (from within TaxSource Total)
Act Linked from Context

Capital Acquisitions Tax Consolidation Act, 2003

sec0016.html

(e) section 45(1), sections 50, 56 and 81 and Schedule 2 shall not apply.

Capital Acquisitions Tax Consolidation Act, 2003

sec0021.html

(f) section 30, section 45(1), section 46(2), (3), (4) and (5) and sections 50, 54, 56 and 81 and Schedule 2 section 50 and section 81 and Schedule 2 shall not apply.