| Links from Section 601 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) An individual shall not be chargeable to capital gains tax for a year of assessment if the amount on which he or she is chargeable
to capital gains tax under section 31 for that year does not exceed
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Taxes Consolidation Act, 1997 |
(2) Where the amount on which an individual is chargeable to capital gains tax under section 31 for a year of assessment exceeds
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Taxes Consolidation Act, 1997 |
(5) Relief shall not be given under this section where relief is allowed under section 598 or 599. |
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Taxes Consolidation Act, 1997 |
(5) Relief shall not be given under this section where relief is allowed under section 598 or 599. |
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| Links to Section 601 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(ii) where appropriate, sections 546(6), 601(3) and 653, |
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Taxes Consolidation Act, 1997 |
(ii) any amount of chargeable gains in the year of assessment in which the disposal of the original holding occurred in respect of which the reinvestor would not by virtue of section 601 have been charged to capital gains tax if relief under this section had not been claimed. |
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Taxes Consolidation Act, 1997 |
(e) Notwithstanding section 601 or 1028(4), an individual shall be charged to capital gains tax on the amount of any relevant gains accruing to the individual. |
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Taxes Consolidation Act, 1997 |
(c)Sections 556, 601, 607 and 1028(4) shall not apply in relation to any gains referable to a relevant investment. |
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