| Links from Section 97 | ||
|---|---|---|
| Act | Linked to | Context |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(c) that property, or part, or any property directly or indirectly replacing it, would, apart from section 94, have been relevant business property in relation to the subsequent benefit, and |
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|
Capital Acquisitions Tax Consolidation Act, 2003 |
then the property which would have been relevant business property but for section 94 is relevant business property notwithstanding that section. |
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|
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. |
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| Links to Section 97 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
but where section 97 applies paragraphs (a) and (b) are deemed to be complied with if the asset, or that asset and the asset or assets replaced by it, was or were so used throughout
the period between the earlier and the subsequent benefit mentioned in that section, or throughout the part of that period
during which it or they were in the beneficial ownership of the disponer or the disponer’s
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