| Links from Section 104 | ||
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| Act | Linked to | Context |
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section 101(4)(a) |
(4)(a) In this subsection “division”, “merger”, “successor company” and “transferor company” have the meanings assigned to them by section 101(4)(a). |
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Taxes Consolidation Act, 1997 |
(3A) Where an amount of tax is treated as an amount of capital gains tax for the purposes of this section under section 730GB of the Taxes Consolidation Act 1997, subsection (3) shall not apply in relation to that amount of tax. |
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Taxes Consolidation Act, 1997 |
(3A) Where an amount of tax is treated as an amount of capital gains tax for the purposes of this section under section 730GB of the Taxes Consolidation Act 1997, subsection (3) shall not apply in relation to that amount of tax. |
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| Links to Section 104 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
section 104 of the Capital Acquisitions Tax Consolidation Act 2003 |
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Capital Acquisitions Tax Consolidation Act, 2003 |
section 104 of the Capital Acquisitions Tax Consolidation Act 2003 |
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Capital Acquisitions Tax Consolidation Act, 2003 |
section 104 of the Capital Acquisitions Tax Consolidation Act 2003 |
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Taxes Consolidation Act, 1997 |
Where on the death of a person, an assurance company is liable to account for appropriate tax (within the meaning of section 730F(1)) in connection with a gain arising on a chargeable event in relation to a life policy, the amount of such tax, in so far as it does not exceed the amount of appropriate tax to which the assurance company would be liable if that tax was calculated in accordance with section 730F(1)(a), shall be treated as an amount of capital gains tax paid for the purposes of section 104 of the Capital Acquisitions Tax Consolidation Act 2003. |
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Taxes Consolidation Act, 1997 |
(5) Where appropriate tax is payable as a result of the death of a person, the amount of such tax, in so far as it has been paid, shall be treated as an amount of capital gains tax paid, for the purposes of section 104 of the Capital Acquisitions Tax Consolidation Act 2003. |
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