Link Report

This report lists all the outbound links from Section 787AC under the heading Links from Section 787AC.

Sections and schedules within TaxSource Total linking to Section 787AC are listed under Links to Section 787AC (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 Links in repealed sections of the legislation are not listed.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 787AC

None
Links to Section 787AC (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0739D.html

(n) is a person who is entitled to exemption from income tax and capital gains tax by virtue of section 787AC and the units held are assets of a PEPP (within the meaning of Chapter 2D of Part 30) and the PEPP provider (within the meaning of that Chapter 2D) has made a declaration to the investment undertaking in accordance with paragraph 15 of Schedule 2B,

Taxes Consolidation Act, 1997

sec0790F.html

(2) With effect from 1 January 2024, where a person chargeable is allowed an exemption from income tax under section 774(3), 784(4), 784A(2), 787I(1) or 787AC(1), or an exemption from capital gains tax under section 784A(2), as the case may be, in relation to rents receivable from a qualifying lease, the exemption concerned shall not be allowed unless the tenancy is registered under Part 7 of the Act of 2004 in respect of the qualifying lease.