| Links from Section 96 | ||
|---|---|---|
| Act | Linked to | Context |
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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. |
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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. |
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| Links to Section 96 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(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: |
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