| Links from Section 118 | ||
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| Act | Linked to | Context |
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Capital Acquisitions Tax Act, 1976 |
(1) Subject to subsection (2), the Capital Acquisitions Tax Act 1976 |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(4) Anything done under or in connection with the provisions of the repealed enactments which correspond to the provisions of this Act shall be deemed to have been done under or in connection with the provisions of this Act to which those provisions of the repealed enactments correspond; but nothing in this subsection shall affect the operation of section 120(3) and (4). |
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| Links to Section 118 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(I) a charge for tax arises on a particular date by reason of section 15 or section 118 (in so far as that section relates to a provision repealed by this Act that corresponds to section 15), giving rise to a taxable inheritance (in this sub-paragraph referred to as the ‘first taxable inheritance’), |
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