No 39 of 1997, Section 648, Link Report

Links from Section 648
Act	Linked to	Context
1999	1999	“development of a minor nature” means development (not being development by a local authority or a statutory undertaker within the meaning of section 2 of the Act of 1963, or, on or after 11 March 2002, within the meaning of section 2 of the Act of 2000) which, under or by virtue of section 4 of the Act of 1963, or, on or after 11 March 2002, under or by virtue of section 4 of the Act of 2000, is exempted development for the purposes of the Local Government (Planning and Development) Acts 1963 to 1999 or the Act of 2000;
2000	2000	“development of a minor nature” means development (not being development by a local authority or a statutory undertaker within the meaning of section 2 of the Act of 1963, or, on or after 11 March 2002, within the meaning of section 2 of the Act of 2000) which, under or by virtue of section 4 of the Act of 1963, or, on or after 11 March 2002, under or by virtue of section 4 of the Act of 2000, is exempted development for the purposes of the Local Government (Planning and Development) Acts 1963 to 1999 or the Act of 2000;
Local Government (Planning and Development) Act, 1963	index.html	“the Act of 1963” means the Local Government (Planning and Development) Act, 1963;
Local Government (Planning and Development) Act, 1963	index.html	“development of a minor nature” means development (not being development by a local authority or a statutory undertaker within the meaning of section 2 of the Act of 1963, or, on or after 11 March 2002, within the meaning of section 2 of the Act of 2000) which, under or by virtue of section 4 of the Act of 1963, or, on or after 11 March 2002, under or by virtue of section 4 of the Act of 2000, is exempted development for the purposes of the Local Government (Planning and Development) Acts 1963 to 1999 or the Act of 2000;
Local Government (Planning and Development) Act, 1963	sec0002.html	“development of a minor nature” means development (not being development by a local authority or a statutory undertaker within the meaning of section 2 of the Act of 1963, or, on or after 11 March 2002, within the meaning of section 2 of the Act of 2000) which, under or by virtue of section 4 of the Act of 1963, or, on or after 11 March 2002, under or by virtue of section 4 of the Act of 2000, is exempted development for the purposes of the Local Government (Planning and Development) Acts 1963 to 1999 or the Act of 2000;
Local Government (Planning and Development) Act, 1963	sec0003.html	(a) in relation to land at any particular time, means the amount which would be the market value of the land at that time if the market value were calculated on the assumption that it was at that time and would remain unlawful to carry out any development ~~(within the meaning of section 3 of the Act of 1963)~~ (within the meaning of section 3 of the Act of 1963, or, on or after 21 January 2002, within the meaning of section 3 of the Act of 2000) in relation to the land other than development of a minor nature, and
Local Government (Planning and Development) Act, 1963	sec0004.html	“development of a minor nature” means development (not being development by a local authority or a statutory undertaker within the meaning of section 2 of the Act of 1963, or, on or after 11 March 2002, within the meaning of section 2 of the Act of 2000) which, under or by virtue of section 4 of the Act of 1963, or, on or after 11 March 2002, under or by virtue of section 4 of the Act of 2000, is exempted development for the purposes of the Local Government (Planning and Development) Acts 1963 to 1999 or the Act of 2000;
Local Government (Planning and Development) Act, 1963	sec0029.html	“compulsory disposal” means a disposal to an authority possessing compulsory purchase powers, which is made pursuant to the exercise of those powers or the giving of formal notice of intention to exercise those powers, other than a disposal to which section 29 of the Act of 1963 applies;
Planning and Development act, 2000	index.html	“the Act of 2000” means the Planning and Development Act 2000;
Planning and Development act, 2000	sec0002.html	“development of a minor nature” means development (not being development by a local authority or a statutory undertaker within the meaning of section 2 of the Act of 1963, or, on or after 11 March 2002, within the meaning of section 2 of the Act of 2000) which, under or by virtue of section 4 of the Act of 1963, or, on or after 11 March 2002, under or by virtue of section 4 of the Act of 2000, is exempted development for the purposes of the Local Government (Planning and Development) Acts 1963 to 1999 or the Act of 2000;
Planning and Development act, 2000	sec0003.html	(a) in relation to land at any particular time, means the amount which would be the market value of the land at that time if the market value were calculated on the assumption that it was at that time and would remain unlawful to carry out any development ~~(within the meaning of section 3 of the Act of 1963)~~ (within the meaning of section 3 of the Act of 1963, or, on or after 21 January 2002, within the meaning of section 3 of the Act of 2000) in relation to the land other than development of a minor nature, and
Planning and Development act, 2000	sec0004.html	“development of a minor nature” means development (not being development by a local authority or a statutory undertaker within the meaning of section 2 of the Act of 1963, or, on or after 11 March 2002, within the meaning of section 2 of the Act of 2000) which, under or by virtue of section 4 of the Act of 1963, or, on or after 11 March 2002, under or by virtue of section 4 of the Act of 2000, is exempted development for the purposes of the Local Government (Planning and Development) Acts 1963 to 1999 or the Act of 2000;
Links to Section 648 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0571.html	“relevant disposal” has the same meaning as in section 648.
Taxes Consolidation Act, 1997	sec0597AA.html	“development land” has the same meaning as it has in section 648;
Taxes Consolidation Act, 1997	sec0604.html	“current use value” and “development land” have the same meanings respectively as in section 648.
Taxes Consolidation Act, 1997	sec0619.html	(b) Notwithstanding paragraph (a), where at any time after the asset was acquired or provided by the group so taken as a single person and before the 24th day of April, 1992, there was an acquisition (in this paragraph referred to as “the later acquisition”) of the asset by a member of the group from another member of the group as a result of a relevant disposal (within the meaning of section 648), this subsection shall apply as if the reference in paragraph (a) to the acquisition or provision of the asset by the group were a reference to the later acquisition or, where there was more than one, the last such acquisition.
Taxes Consolidation Act, 1997	sec0633.html	Where a company, for the purposes of or in connection with a scheme of reconstruction or amalgamation (within the meaning of section 615), disposes of an asset which consists of development land (within the meaning of section 648) to another company and—
Taxes Consolidation Act, 1997	sec0078.html	“chargeable gains” does not include chargeable gains accruing on relevant disposals within the meaning of section 648;
Taxes Consolidation Act, 1997	sec0835AZ.html	(b) the amount of the gains or losses on a relevant disposal (within the meaning of section 648),