Link Report

This report lists all the outbound links from Section 90 under the heading Links from Section 90.

Sections and schedules within TaxSource Total linking to Section 90 are listed under Links to Section 90 (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 Links in repealed sections of the legislation are not listed.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 90
Act Linked to Context

Capital Acquisitions Tax Consolidation Act, 2003

sec0032.html

(4) In this Chapter any reference to a donee or successor is construed as including a reference to the transferee referred to in section 32(2).

Capital Acquisitions Tax Consolidation Act, 2003

sec0089.html

(a) in the case of a gift or inheritance taken prior to the date on which section 89A comes into operation, has the meaning assigned to it by section 89(1), or

Capital Acquisitions Tax Consolidation Act, 2003

sec0089A.html

(a) in the case of a gift or inheritance taken prior to the date on which section 89A comes into operation, has the meaning assigned to it by section 89(1), or

Capital Acquisitions Tax Consolidation Act, 2003

sec0089A.html

(b) in the case of a gift or inheritance taken on or after the date on which section 89A comes into operation, has the meaning assigned to it by subsection (1) of that section;

Capital Acquisitions Tax Consolidation Act, 2003

sec0100.html

“excepted asset” shall be construed in accordance with section 100 ;

Companies Act 2014

Companies Act 2014

“holding company” has the meaning assigned to it by section 8(1) of the Companies Act 2014;",

Companies Act 2014

Companies Act 2014

“subsidiary” has the meaning assigned to it by section 7 of the Companies Act 2014;

Companies Act 2014

Companies Act 2014

“undertaking of substantial interest” shall be construed in accordance with section 314(1)(b) of the Companies Act 2014.

section 314(1)(b)

section 314(1)(b)

“undertaking of substantial interest” shall be construed in accordance with section 314(1)(b) of the Companies Act 2014.

section 7

section 7

“subsidiary” has the meaning assigned to it by section 7 of the Companies Act 2014;

section 8(1)

section 8(1)

“holding company” has the meaning assigned to it by section 8(1) of the Companies Act 2014;",

Links to Section 90 (from within TaxSource Total)

None