No 39 of 1997, Section 788, Link Report

Links from Section 788
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0783.html	(b) any annuity purchased under or for the purposes of any sponsored superannuation scheme within the meaning of section 783(1), or any scheme approved under section 784, or in pursuance of any obligation imposed or offer or invitation made under or in connection with any such scheme, or any other annuity purchased by any person in recognition of another’s services (or past services) in any office or employment,
Taxes Consolidation Act, 1997	sec0784.html	(b) any annuity purchased under or for the purposes of any sponsored superannuation scheme within the meaning of section 783(1), or any scheme approved under section 784, or in pursuance of any obligation imposed or offer or invitation made under or in connection with any such scheme, or any other annuity purchased by any person in recognition of another’s services (or past services) in any office or employment,
Taxes Consolidation Act, 1997	sec0784.html	(f) any annuity where the whole or part of the consideration for the grant of the annuity consisted of assets which, at the time of application of the said assets for the purchase of the annuity, were assets in an approved retirement fund, within the meaning of section 784A, or in an approved minimum retirement fund, within the meaning of section 784.
Taxes Consolidation Act, 1997	sec0784A.html	(f) any annuity where the whole or part of the consideration for the grant of the annuity consisted of assets which, at the time of application of the said assets for the purchase of the annuity, were assets in an approved retirement fund, within the meaning of section 784A, or in an approved minimum retirement fund, within the meaning of section 784.
Taxes Consolidation Act, 1997	sec0786.html	(c) any annuity payable under a substituted contract within the meaning of section 786(3),
Taxes Consolidation Act, 1997	sec0787.html	(d) any annuity where the whole or part of the consideration for the grant of the annuity consisted of sums satisfying the conditions for relief from tax under section 787, or
Taxes Consolidation Act, 1997	sec0787.html	(9) This section shall apply to life annuities whenever purchased or commencing, and the reference to section 787 in subsection (2)(d) shall be construed accordingly.
Links to Section 788 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched31.html	section 788 of the Taxes Consolidation Act, 1997
Taxes Consolidation Act, 1997	sec0715.html	(4) The treatment of an annuity as containing a capital element for the purposes of section 788 shall not prevent the full amount of the annuity from being deductible in computing profits or from being treated as a charge on income for the purposes of the Corporation Tax Acts.
Taxes Consolidation Act, 1997	sec0789.html	(1) Any question as to whether an annuity is a purchased life annuity to which section 788 applies, or what is the capital element in such an annuity, shall be determined by the inspector, but any person aggrieved ~~by any decision of the inspector on any such question may appeal within the prescribed time to the Appeal Commissioners~~ by any determination of the inspector on any such question may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination .
Taxes Consolidation Act, 1997	sec0789.html	(a) the information to be given in connection with the determination of any question whether an annuity is a purchased life annuity to which section 788 applies, or what is the capital element in an annuity, and the persons who may be required to give any such information;