| Links from Section 95 | ||
|---|---|---|
| Act | Linked to | Context |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(3) For the purposes of subsection (2) changes resulting from the formation, alteration or dissolution of a partnership, or from the acquisition of a business by a company controlled (within the meaning of section 27) by the former owner of the business, are disregarded. |
|
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(1) Property shall be treated as complying with section 94 if— |
|
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(i) in a case referred to at paragraph (a) of section 94, at least 2 years falling within the 3 years immediately preceding the date of the inheritance, or |
|
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(ii) in a case referred to at paragraph (b) of section 94, at least 5 years falling within the 6 years immediately preceding the date of the gift or inheritance, |
|
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(b) any other property concerned was such that, had the gift or inheritance been taken immediately before it was replaced, it would, apart from section 94, have been relevant business property in relation to the gift or inheritance. |
|
| Links to Section 95 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(9) In ascertaining whether or not company business property complies with paragraphs (i) and (ii) of
|
|
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(9) In ascertaining whether or not company business property complies with paragraphs (i) and (ii) of
|
|
|
Capital Acquisitions Tax Consolidation Act, 2003 |
For the purposes of sections 94 and 95, where a disponer became beneficially entitled to any property on the death of another person the disponer is deemed to have been beneficially entitled to it from the date of that death. |
|
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(2) Where the property which, by virtue of subsection (1), is relevant business property replaced the property or part referred to in subsection (1)(c), relief under this Chapter shall not exceed what it would have been had the replacement or any one or more of the replacements not been made, and section 95(3) shall apply with the necessary modifications for the purposes of this subsection. |
|