| Links from Section 579E | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a)section 597 shall not apply where— |
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Taxes Consolidation Act, 1997 |
(b)where under section 597 a chargeable gain accruing on a disposal of the old assets is treated as not accruing until a time later (being the time that the new assets cease to be used for the purposes of a trade or other purposes as set out in subsection (2) of that section) than the time of the disposal, and but for this paragraph, the latter time would fall after the time concerned, the chargeable gain shall be treated as accruing immediately before the time concerned, if— |
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| Links to Section 579E (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(3) Subsection (2) shall not apply if section 579E applied as regards the trustees in circumstances where the time concerned (within the meaning of that section) fell before the time when the interest was created for the benefit of the person disposing of it or when the person otherwise acquired it. |
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|
Taxes Consolidation Act, 1997 |
(d) section 579E applied as regards the trustees in circumstances where the time concerned (within the meaning of that section) fell in the relevant period. |
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|
Taxes Consolidation Act, 1997 |
(b) where there is more than one time concerned, because section 579E applied more than once, the earliest time concerned. |
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