No 1 of 2003, Section 89, Link Report

Links from Section 89
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0002.html	(i) an interest in expectancy, notwithstanding the definition of “entitled in possession” in section 2, and
Capital Acquisitions Tax Consolidation Act, 2003	sec0028.html	and is taken by a donee or successor who is, on the valuation date and after taking the gift or inheritance, a farmer, section 28 (other than subsection (7)(b) of that section) shall apply in relation to agricultural property as it applies in relation to other property subject to the following modifications—
Capital Acquisitions Tax Consolidation Act, 2003	sec0032.html	(7) In this section, any reference to a donee or successor includes a reference to the transferee referred to in section 32(2).
Stamp Duty Consolidation Act, 1999	sched2.html	(i) is the holder of any of the qualifications set out in Schedule 2, 2A or 2B to the Stamp Duties Consolidation Act 1999, or who achieves such a qualification within a period of 4 years commencing on the date of the gift or inheritance, and who for a period of not less than 6 years commencing on the valuation date of the gift or inheritance farms agricultural property (including the agricultural property comprised in the gift or inheritance) on a commercial basis and with a view to the realisation of profits from that agricultural property,
Stamp Duty Consolidation Act, 1999	sched2A.html	(i) is the holder of any of the qualifications set out in Schedule 2, 2A or 2B to the Stamp Duties Consolidation Act 1999, or who achieves such a qualification within a period of 4 years commencing on the date of the gift or inheritance, and who for a period of not less than 6 years commencing on the valuation date of the gift or inheritance farms agricultural property (including the agricultural property comprised in the gift or inheritance) on a commercial basis and with a view to the realisation of profits from that agricultural property,
Stamp Duty Consolidation Act, 1999	sched2B.html	(i) is the holder of any of the qualifications set out in Schedule 2, 2A or 2B to the Stamp Duties Consolidation Act 1999, or who achieves such a qualification within a period of 4 years commencing on the date of the gift or inheritance, and who for a period of not less than 6 years commencing on the valuation date of the gift or inheritance farms agricultural property (including the agricultural property comprised in the gift or inheritance) on a commercial basis and with a view to the realisation of profits from that agricultural property,
Stamp Duty Consolidation Act, 1999	SDCA99.html	(i) is the holder of any of the qualifications set out in Schedule 2, 2A or 2B to the Stamp Duties Consolidation Act 1999, or who achieves such a qualification within a period of 4 years commencing on the date of the gift or inheritance, and who for a period of not less than 6 years commencing on the valuation date of the gift or inheritance farms agricultural property (including the agricultural property comprised in the gift or inheritance) on a commercial basis and with a view to the realisation of profits from that agricultural property,
Links to Section 89 (from within TaxSource Total)
Act	Linked from	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0102.html	Where the whole or part of the taxable value of any taxable gift or taxable inheritance is attributable to agricultural property to which section 89(2) applies, such whole or part of the taxable value is not reduced under this Chapter.
Capital Acquisitions Tax Consolidation Act, 2003	sec0102A.html	“agricultural property” has the meaning assigned to it by section 89;
Capital Acquisitions Tax Consolidation Act, 2003	sec0102A.html	(a) relief has been granted by virtue of section 89(2) or section 92 in respect of a gift or inheritance of agricultural property or, as the case may be, relevant business property,
Capital Acquisitions Tax Consolidation Act, 2003	sec0028.html	(2) Subject to this section (but except where provided in section 89), the taxable value of a taxable gift or a taxable inheritance (where the interest taken by the donee or successor is not a limited interest) is ascertained by deducting from the incumbrance-free value of such a taxable gift or a taxable inheritance the market value of any bona fide consideration in money or money’s worth, paid by the donee or successor for the gift or inheritance, including—
Capital Acquisitions Tax Consolidation Act, 2003	sec0028.html	(b) for any liability, costs, expenses or consideration, a proportion of which is to be allowed under section 89(2)(ii) or (iii) in respect of a gift or inheritance taken by the donee or successor from the disponer.
Capital Acquisitions Tax Consolidation Act, 2003	sec0051.html	(a) to the extent to which section 89(4)(a) applies, for the duration of the period from the valuation date to the date the agricultural value ceases to be applicable,
Capital Acquisitions Tax Consolidation Act, 2003	sec0055.html	“agricultural property” has the meaning assigned to it by section 89 ;
Capital Acquisitions Tax Consolidation Act, 2003	sec0055.html	(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	sec0055.html	(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	sec0077.html	(b) Section 89(5) shall apply, for the purposes of this subsection, as it applies in relation to agricultural property.
Capital Acquisitions Tax Consolidation Act, 2003	sec0078.html	(3) Section 89(5) shall apply, for the purposes of subsection (2), as it applies in relation to agricultural property.
Capital Acquisitions Tax Consolidation Act, 2003	sec0081.html	and section 89(5) shall apply, for the purposes of this subsection, as it applies in relation to agricultural property.
Capital Acquisitions Tax Consolidation Act, 2003	sec0090.html	“agricultural property” has the meaning assigned to it by section 89;