Links from Section 613 | ||
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Act | Linked to | Context |
Commissioners of Public Works (Functions and Powers) Act 1996 |
Commissioners of Public Works (Functions and Powers) Act 1996 |
(ca) any sum obtained by means of compensation under the 2017 Voluntary Homeowners Relocation Scheme administered by the Commissioners of Public Works in Ireland under section 2 of the Commissioners of Public Works (Functions and Powers) Act 1996; |
Finance (Miscellaneous Provisions) Act, 1956 |
(b) any prize under section 22 of the Finance (Miscellaneous Provisions) Act, 1956; |
|
Finance (Miscellaneous Provisions) Act, 1956 |
(b) any prize under section 22 of the Finance (Miscellaneous Provisions) Act, 1956; |
|
Finance Act, 1970 |
(a) any bonus payable under an instalment saving scheme within the meaning of section 53 of the Finance Act, 1970; |
|
Finance Act, 1970 |
(a) any bonus payable under an instalment saving scheme within the meaning of section 53 of the Finance Act, 1970; |
|
https://www.irishstatutebook.ie/eli/1976/act/39/enacted/en/html |
unresolved |
(ii) a Natural Heritage Area (within the meaning of section 2 of the Wildlife Act 1976 (No. 39 of 1976)) that contains raised bog, or |
https://www.irishstatutebook.ie/eli/1976/act/39/section/2/enacted/en/html#sec2.html |
unresolved |
(ii) a Natural Heritage Area (within the meaning of section 2 of the Wildlife Act 1976 (No. 39 of 1976)) that contains raised bog, or |
section 2 |
(ca) any sum obtained by means of compensation under the 2017 Voluntary Homeowners Relocation Scheme administered by the Commissioners of Public Works in Ireland under section 2 of the Commissioners of Public Works (Functions and Powers) Act 1996; |
|
Taxes Consolidation Act, 1997 |
(d) any payment to which section 205A |
|
Taxes Consolidation Act, 1997 |
(e) any payment to which section 205B applies. |
|
Taxes Consolidation Act, 1997 |
(b) Subject to paragraph (a), where a person who has acquired an interest in settled property (including in particular the reversion to an annuity or life interest) becomes as the holder of that interest absolutely entitled as against the trustee to any settled property, the person shall be treated as disposing of the interest in consideration of obtaining that settled property, but without prejudice to any gain accruing to the trustee on the disposal of that property deemed to be effected by the trustee under section 576(1). |
|
Taxes Consolidation Act, 1997 |
(6) (a) In this subsection “arrangements” means arrangements having the force of law by virtue of
|
|
Taxes Consolidation Act, 1997 |
(6) (a) In this subsection “arrangements” means arrangements having the force of law by virtue of
|
|
Links to Section 613 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(b) after the relevant time (within the meaning of that section) a person disposes of an interest created by or arising under the settlement and the circumstances are such that subsection (4)(a) of section 613 does not apply by virtue of subsection (5)(a) of that section, and |
|
Taxes Consolidation Act, 1997 |
(b) after the relevant time (within the meaning of that section) a person disposes of an interest created by or arising under the settlement and the circumstances are such that subsection (4)(a) of section 613 does not apply by virtue of subsection (5)(a) of that section, |
|
Taxes Consolidation Act, 1997 |
(ii) “the assets to which this subsection applies” are assets the gains from the disposal of which are chargeable to corporation tax by virtue of subsections (3) and (6) of section 29 together with assets the gains from the disposal of which would be so chargeable but for sections 551(, 607) and 613. |
|
Taxes Consolidation Act, 1997 |
(a) any assets exempted by section 607 or 613, or |