This report lists all the outbound links from Section 861 under the heading Links from Section 861.
Sections and schedules within TaxSource Total linking to Section 861 are listed under Links to Section 861 (from within TaxSource Total).
The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.
None
Taxes Consolidation Act, 1997
sec0653BH.html
(b) in sections 851, 852, 856, 860, 861, 862, 864, 867, 868, 869 and 870, a reference to ‘the Tax Acts’ shall be construed as a reference to this Part.