Links from Section 6 | ||
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Act | Linked to | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
“company” and “share” have the same meaning as they have in section 27 ; |
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Capital Acquisitions Tax Consolidation Act, 2003 |
“company controlled by the donee” has the same meaning as is assigned to “company controlled by the donee or successor” by section 27. |
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Companies Act 2014 |
(i) a company formed and registered under the Companies Act 2014 or an existing company within the meaning of that Act, |
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Companies Act 2014 |
(ii)a body corporate referred to in subsection (1) of section 1312 of the Companies Act 2014 (other than a body that is referred to in subsection (2) of that section as an “excluded body”), |
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section 1312 |
(ii)a body corporate referred to in subsection (1) of section 1312 of the Companies Act 2014 (other than a body that is referred to in subsection (2) of that section as an “excluded body”), |
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Links to Section 6 (from within TaxSource Total) | ||
Act | Linked from | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
(f) in the case of any gift or inheritance referred to in section 6(1)(c), 6(2)(d), 11(1)(b) or 11(2)(c) in respect of— |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(f) in the case of any gift or inheritance referred to in section 6(1)(c), 6(2)(d), 11(1)(b) or 11(2)(c) in respect of— |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(3) For the purposes of sections 6(1)(c), 6(2)(d), 11(1)(b) and 11(2)(c), the sum referred to in subparagraph (ii) of subsection (2) is deemed not to be situate in the State at the date of the gift or at the date of the inheritance. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(3) For the purposes of sections 6(1)(c), 6(2)(d), 11(1)(b) and 11(2)(c), the sum referred to in subparagraph (ii) of subsection (2) is deemed not to be situate in the State at the date of the gift or at the date of the inheritance. |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(6) For the purposes of sections 6(1)(c), 6(2)(d), 11(1)(b) and 11(2)(c), the sum referred to in subsection (3) is deemed not to be situate in the State at the date of the gift or at the date of the inheritance. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(6) For the purposes of sections 6(1)(c), 6(2)(d), 11(1)(b) and 11(2)(c), the sum referred to in subsection (3) is deemed not to be situate in the State at the date of the gift or at the date of the inheritance. |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(a) notwithstanding anything contained in sections 6 and 11 reference, other than in subsection (13) or (14), to a or a taxable gift includes a reference to an inheritance a taxable inheritance, as the case may be, and |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(3) For the purposes of section 6(1)(c) and 6(2)(d), the sum referred to in subsection (2)(b) is deemed not to be situate in the State at the date of the gift. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(3) For the purposes of section 6(1)(c) and 6(2)(d), the sum referred to in subsection (2)(b) is deemed not to be situate in the State at the date of the gift. |