Link Report

This report lists all the outbound links from Section 30 under the heading Links from Section 30.

Sections and schedules within TaxSource Total linking to Section 30 are listed under Links to Section 30 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 30

None
Links to Section 30 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec1014.html

(3) This Part (other than sections 1009, 1010(8) and 1013) and sections 30 and 913(7) shall apply with any necessary modifications to the activities of a grouping in the same manner as they apply to a trade or profession carried on by 2 or more persons in partnership.

Taxes Consolidation Act, 1997

sec0549.html

(ii) the person is not chargeable to capital gains tax under section 29 or 30 in respect of any gain accruing on the person’s disposal of the asset,

Taxes Consolidation Act, 1997

sec0745.html

(2) Subject to subsection (3), sections 25(2)(b), 29 and 30 shall apply in relation to income tax or corporation tax in respect of offshore income gains as they apply in relation to capital gains tax or corporation tax in respect of chargeable gains.

Taxes Consolidation Act, 1997

sec0745.html

(3) In the application of sections 29 and 30 in accordance with subsection (2), section 29(3)(c) shall apply with the deletion of “situated in the State”.