This report lists all the outbound links from Section 58 under the heading Links from Section 58.
Sections and schedules within TaxSource Total linking to Section 58 are listed under Links to Section 58 (from within TaxSource Total).
The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.
Taxes Consolidation Act, 1997
shall be charged under Case IV of Schedule D and shall be described in the assessment to tax concerned as “miscellaneous income”, and in respect of such profits and gains so assessed—
“the body” has the meaning assigned to it by section 58;