| Links from Section 106 | ||
|---|---|---|
| Act | Linked to | Context |
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S.I. No. 279 of 1978 |
1. The Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order 1978 (S.I. No. 279 of 1978). |
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| Links to Section 106 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(3) This section is subject to any arrangement to which the force of law is given under section 106 and, if any such arrangement provides for the allowance of the amount of a tax payable in a territory outside the State as a credit against gift tax or inheritance tax, the provisions of the arrangement shall apply in relation to the tax payable in that territory in lieu of the provisions of subsection (2). |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(g) for any tax in respect of which a credit is allowed under section 106 or 107. |
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