| Links from Section 608 | ||
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| Act | Linked to | Context |
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Oireachtas (Allowances to Members) Act, 1938 |
(4) For the purposes of this section, the fund set up under section 6A of the Oireachtas (Allowances to Members) Act, 1938 (inserted by the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1960), shall be deemed to be a fund approved under section 774. |
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Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1960) |
(4) For the purposes of this section, the fund set up under section 6A of the Oireachtas (Allowances to Members) Act, 1938 (inserted by the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1960), shall be deemed to be a fund approved under section 774. |
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Taxes Consolidation Act, 1997 |
(2) A gain shall not be a chargeable gain if accruing to a person from the person’s disposal of assets held by that person as
part of a fund approved under section 774, 784(4) or 785(5) or held by that person as
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Taxes Consolidation Act, 1997 |
(2) A gain shall not be a chargeable gain if accruing to a person from the person’s disposal of assets held by that person as
part of a fund approved under section 774, 784(4) or 785(5) or held by that person as
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Taxes Consolidation Act, 1997 |
(4) For the purposes of this section, the fund set up under section 6A of the Oireachtas (Allowances to Members) Act, 1938 (inserted by the Oireachtas (Allowances to Members) and Ministerial and Parliamentary Offices (Amendment) Act, 1960), shall be deemed to be a fund approved under section 774. |
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Taxes Consolidation Act, 1997 |
(2) A gain shall not be a chargeable gain if accruing to a person from the person’s disposal of assets held by that person as
part of a fund approved under section 774, 784(4) or 785(5) or held by that person as
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Taxes Consolidation Act, 1997 |
(2) A gain shall not be a chargeable gain if accruing to a person from the person’s disposal of assets held by that person as
part of a fund approved under section 774, 784(4) or 785(5) or held by that person as
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Taxes Consolidation Act, 1997 |
(2) A gain shall not be a chargeable gain if accruing to a person from the person’s disposal of assets held by that person as
part of a fund approved under section 774, 784(4) or 785(5) or held by that person as
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Taxes Consolidation Act, 1997 |
(2A) A gain shall not be a chargeable gain if accruing to a person who is exempt from income tax under section 790B. |
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| Links to Section 608 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1) Notwithstanding any other provisions of this Part or Part 19, where the amount to be regarded as a distribution for the purposes of section 784A is determined in accordance with subsection (1B)(h) of that section, then the provisions of section 774(3), 784(4), 785(5), 787I(1), 608(2) or 608(3) shall not apply to any income or gains, to which those provisions would, but for this section, otherwise apply, that arise to the pension investor (within the meaning of subsection (1B)(h) of section 784A) where the circumstances described in subparagraphs (i) and (ii) of subsection (1B)(h) of section 784A arise. |
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Taxes Consolidation Act, 1997 |
(1) Notwithstanding any other provisions of this Part or Part 19, where the amount to be regarded as a distribution for the purposes of section 784A is determined in accordance with subsection (1B)(h) of that section, then the provisions of section 774(3), 784(4), 785(5), 787I(1), 608(2) or 608(3) shall not apply to any income or gains, to which those provisions would, but for this section, otherwise apply, that arise to the pension investor (within the meaning of subsection (1B)(h) of section 784A) where the circumstances described in subparagraphs (i) and (ii) of subsection (1B)(h) of section 784A arise. |
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