Link Report

This report lists all the outbound links from Section 1048 under the heading Links from Section 1048.

Sections and schedules within TaxSource Total linking to Section 1048 are listed under Links to Section 1048 (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 Links in repealed sections of the legislation are not listed.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 1048
Act Linked to Context

Capital Acquisitions Tax Consolidation Act, 2003

CATCA03.html

(a) after the year of assessment in which the deceased person died, delivers an additional affidavit under section 38 of the Capital Acquisitions Tax Act, 1976 section 48 of the Capital Acquisitions Tax Consolidation Act 2003, or

Capital Acquisitions Tax Consolidation Act, 2003

sec0048.html

(a) after the year of assessment in which the deceased person died, delivers an additional affidavit under section 38 of the Capital Acquisitions Tax Act, 1976 section 48 of the Capital Acquisitions Tax Consolidation Act 2003, or

Links to Section 1048 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec1060.html

(2) Proceedings may not be commenced by virtue of subsection (1) against the executor or administrator of a person at a time when by virtue of subsection (2) of section 1048 that executor or administrator is not assessable and chargeable under that section in respect of income tax on profits or gains which arose or accrued to the person before his or her death.

Taxes Consolidation Act, 1997

sec1077D.html

(2) Proceedings may not be instituted by virtue of subsection (1) against the executor or administrator of a person at a time when by virtue of subsection (2) of section 1048 that executor or administrator is not assessable and chargeable under that section in respect of tax on profits or gains which arose or accrued to the person before his or her death.

Taxes Consolidation Act, 1997

sec0530N.html

(b) Without prejudice to anything in this Chapter, the provisions of sections 955, 956 and 1048 Chapter 5 of Part 41A and section 1048 (including those relating to time limits) shall, with any necessary modifications, apply to the making and amending of an assessment under this section.

Taxes Consolidation Act, 1997

sec0653AI.html

(2)Sections 1047(1) and 1048 shall apply in respect of residential zoned land tax as they apply in respect of income tax, subject to the following modifications:

Taxes Consolidation Act, 1997

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(3) Nothing in this section affects the operation of section 804(3), 811, 811A or 811, 811A, 811C, 811D or 1048.