| Links from Section 86 | ||
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| Act | Linked to | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(b)under a disposition referred to in paragraph (c) of section 3(1), |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(a)a building or part (including an appropriate part within the meaning of section 5(5)) of a building which was used or was suitable for use as a dwelling, and |
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Capital Acquisitions Tax Consolidation Act, 2003 |
“successor” includes a transferee under an inheritance referred to in section 32(2). |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(b) the relevant date (within the meaning of section 46(5)) from which interest is to be charged in accordance with section 51(2) shall be the earliest valuation date for any other dwelling house to which the successor takes a beneficial entitlement or in which the successor takes a beneficial interest from the disponer if that date is later than the date which, apart from this subsection, would be the relevant date. |
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Capital Acquisitions Tax Consolidation Act, 2003 |
(b) the relevant date (within the meaning of section 46(5)) from which interest is to be charged in accordance with section 51(2) shall be the earliest valuation date for any other dwelling house to which the successor takes a beneficial entitlement or in which the successor takes a beneficial interest from the disponer if that date is later than the date which, apart from this subsection, would be the relevant date. |
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https://www.irishstatutebook.ie/eli/2007/act/25/enacted/en/html |
unresolved |
(iii)a successor ceases to occupy the dwelling house in consequence of his or her mental or physical infirmity (which infirmity is certified by a registered medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007), whether or not the dwelling house is sold or disposed of, or |
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https://www.irishstatutebook.ie/eli/2007/act/25/section/43/enacted/en/html#sec43 |
unresolved |
(iii)a successor ceases to occupy the dwelling house in consequence of his or her mental or physical infirmity (which infirmity is certified by a registered medical practitioner who is registered in the register established under section 43 of the Medical Practitioners Act 2007), whether or not the dwelling house is sold or disposed of, or |
| Links to Section 86 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Capital Acquisitions Tax Consolidation Act, 2003 |
(e) to the extent to which section 86(6) or (7) applies, for the duration of the period from the valuation date to the date the exemption ceases to apply, |
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