| Links from Section 604 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
“current use value” and “development land” have the same meanings respectively as in section 648. |
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Taxes Consolidation Act, 1997 |
(8A) The inspector shall give notice of a determination under subsection (8) (b) to the individual who, if aggrieved by the determination, may appeal it to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination. |
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| Links to Section 604 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(b) in section 604— |
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Taxes Consolidation Act, 1997 |
subsection (11) of section 604 of the Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(8) Where subsection (2) applies, the receipt of relevant sums shall not operate so as to restrict or reduce any entitlement to relief under section 244 or 604. |
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Taxes Consolidation Act, 1997 |
(7) Where subsection (2) applies, the receipt of relevant sums shall not operate so as to restrict or reduce any entitlement to relief under section 244 or 604. |
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Taxes Consolidation Act, 1997 |
Any land or buildings, not being land or buildings within Class 1, but excluding a dwelling house or part of a dwelling house in relation to which the person making the disposal would be entitled to claim relief under section 604. |
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Taxes Consolidation Act, 1997 |
(2) This section shall not apply to a gain accruing to an individual which by virtue of section 604 is exempt from capital gains tax or which would be so exempt but for subsection (14) of that section. |
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