| Links from Section 796 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) Where by virtue of an irrevocable instrument property is vested in or held by trustees on such trusts that in any year of assessment section 795 would but for this section apply to the income of such property, the following provisions shall apply: |
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Taxes Consolidation Act, 1997 |
(a) section 795 shall not apply— |
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| Links to Section 796 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“income” (except where in sections 795(1), 796(2)(b) and subsections (4) and (5) of section 797 it is immediately preceded by “as” or “that person’s” and except also in section 798) includes any income chargeable to income tax by deduction or otherwise and any income which would have been so chargeable if it had been received in the State by a person resident or ordinarily resident in the State; |
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|
Taxes Consolidation Act, 1997 |
(2) For the purposes of this Chapter, but subject to section 796— |
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