No 1 of 2003, Section 40, Link Report

Links from Section 40
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0006.html	(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	sec0006.html	(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	sec0011.html	(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	sec0011.html	(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.
Links to Section 40 (from within TaxSource Total)
Act	Linked from	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0017.html	(b) in respect of an inheritance which, apart from this subsection, would be deemed, by the combined effect of section 15 and section 40, to be taken by a discretionary trust.
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	“relevant period” has the meaning given to it by section 40(1);
Capital Acquisitions Tax Consolidation Act, 2003	sec0046.html	(i) a person is deemed under section 40(2) to have taken a gift in respect of the use or enjoyment of the specified loan,