No 1 of 2003, Section 93, Link Report

Links from Section 93
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0027.html	(c) unquoted shares in or securities of a company whether incorporated in the State or ~~othewise~~ otherwise which is, on the valuation date (after the taking of the gift or inheritance), a company controlled by the donee or successor within the meaning of section 27,
Capital Acquisitions Tax Consolidation Act, 2003	sec0094.html	(1) In this Chapter and subject to the following provisions of this section and to sections 94, 96 and 100(4) “relevant business property” means, in relation to a gift or inheritance, any one or more of the following, that is:
Capital Acquisitions Tax Consolidation Act, 2003	sec0096.html	(1) In this Chapter and subject to the following provisions of this section and to sections 94, 96 and 100(4) “relevant business property” means, in relation to a gift or inheritance, any one or more of the following, that is:
Capital Acquisitions Tax Consolidation Act, 2003	sec0099.html	(b) the value of those shares or securities, without having regard to the provisions of section 99, is wholly or mainly attributable, directly or indirectly, to businesses that do not fall within that subsection.
Capital Acquisitions Tax Consolidation Act, 2003	sec0100.html	(1) In this Chapter and subject to the following provisions of this section and to sections 94, 96 and 100(4) “relevant business property” means, in relation to a gift or inheritance, any one or more of the following, that is:
Links to Section 93 (from within TaxSource Total)
Act	Linked from	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0100.html	(3) The use of an asset for the purposes of a business to which section 93(3) relates is not treated as use for the purposes of the business concerned.
Capital Acquisitions Tax Consolidation Act, 2003	sec0100.html	(4) Subsection (2) shall not apply in relation to an asset which is relevant business property by virtue only of section 93(1)(e), and an asset is not relevant business property by virtue only of that provision unless either—
Capital Acquisitions Tax Consolidation Act, 2003	sec0100.html	(b) property consisting of a business, or interest in a business, not falling within section 93(3) (in this section referred to as “company business property”) is on that date beneficially owned by that company or, where that company is a holding company of one or more companies within the same group, by any company within that group,
Capital Acquisitions Tax Consolidation Act, 2003	sec0101.html	(a) would not be relevant business property (apart from section 94 and the conditions attached to paragraphs (d) and (f) of subsection (1) of section 93 and other than by reason of bankruptcy or a bona fide winding-up on grounds of insolvency) in relation to a notional gift of such property taken by the same donee or successor from the same disponer at any time within the relevant period, unless it would be relevant business property (apart from section 94 and the conditions attached to paragraphs (d) and (f) of subsection (1) of section 93) in relation to another such notional gift taken within a year after the first-mentioned notional gift,
Capital Acquisitions Tax Consolidation Act, 2003	sec0101.html	(a) would not be relevant business property (apart from section 94 and the conditions attached to paragraphs (d) and (f) of subsection (1) of section 93 and other than by reason of bankruptcy or a bona fide winding-up on grounds of insolvency) in relation to a notional gift of such property taken by the same donee or successor from the same disponer at any time within the relevant period, unless it would be relevant business property (apart from section 94 and the conditions attached to paragraphs (d) and (f) of subsection (1) of section 93) in relation to another such notional gift taken within a year after the first-mentioned notional gift,
Capital Acquisitions Tax Consolidation Act, 2003	sec0101.html	(b) is sold, redeemed or compulsorily acquired within the relevant period and is not replaced, within a year of the sale, redemption or compulsory acquisition, by other property (other than quoted shares or securities or unquoted shares or securities to which section 99(2)(b) relates) which would be relevant business property (apart from section 94 and the condition attached to section 93(1)(d)) in relation to a notional gift of that other property taken by the same donee or successor from the same disponer on the date of the replacement,
Capital Acquisitions Tax Consolidation Act, 2003	sec0101.html	(i) any land, building, machinery or plant which are comprised in the gift or inheritance and which qualify as relevant business property by virtue of section 93(1)(e) shall, together with any similar property which has replaced such property, continue to be relevant business property for the purposes of this section for so long as they are used for the purposes of the business concerned,
Capital Acquisitions Tax Consolidation Act, 2003	sec0102A.html	“relevant business property” shall be construed in accordance with section 93;
Capital Acquisitions Tax Consolidation Act, 2003	sec0055.html	“relevant business property” has the same meaning as it has in section 93, other than shares in or securities of a company (being shares or securities quoted on a recognised stock exchange) and without regard to sections 94 and 100(4).
Capital Acquisitions Tax Consolidation Act, 2003	sec0099.html	(1) Where a company is a member of a group and the business of any other company which is a member of the group falls within section 93(3), then, unless that business consists wholly or mainly in the holding of land or buildings wholly or mainly occupied by members of the group whose business does not fall within section 93(3), the value of shares in or securities of the company is taken for the purposes of this Chapter to be what it would be if that other company were not a member of the group.
Capital Acquisitions Tax Consolidation Act, 2003	sec0099.html	(1) Where a company is a member of a group and the business of any other company which is a member of the group falls within section 93(3), then, unless that business consists wholly or mainly in the holding of land or buildings wholly or mainly occupied by members of the group whose business does not fall within section 93(3), the value of shares in or securities of the company is taken for the purposes of this Chapter to be what it would be if that other company were not a member of the group.