Links from Section 496 | ||
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Act | Linked to | Context |
unresolved |
(ii) constitutes an environmentally sustainable investment as defined in Article 2(1) of Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 20201, or |
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unresolved |
1 OJ No. L198, 22.06.2020, p.13 |
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https://www.irishstatutebook.ie/2014/en/act/pub/0038/index.html |
unresolved |
(c) For the purposes of paragraph (b), references to financial year shall be construed in accordance with Chapter 3 of Part 6 of the Companies Act 2014. |
Taxes Consolidation Act, 1997 |
(a) includes employing the amounts in the qualifying company, or a qualifying subsidiary following an investment under section 490(4)(b)— |
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Taxes Consolidation Act, 1997 |
(b) does not include employing the amounts on the acquisition (other than by way of subscription pursuant to section 490(4)(b)), directly or indirectly, of— |
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Links to Section 496 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(a) for the purposes of section 496(5), includes any company that was, at any time, part of a RICT group with the qualifying company or its qualifying subsidiaries
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Taxes Consolidation Act, 1997 |
(i) 125 per cent of the amount subscribed where the qualifying investment is made pursuant to section 496(5)(a)(i), |
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Taxes Consolidation Act, 1997 |
(ii) 87.5 per cent of the amount subscribed where the qualifying investment is made pursuant to section 496(5)(a)(ii), |
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Taxes Consolidation Act, 1997 |
(iii) 50 per cent of the amount subscribed where the qualifying investment is made pursuant to section 496(6), |
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Taxes Consolidation Act, 1997 |
(iv) 50 per cent of the amount subscribed where the qualifying investment is made pursuant to section 496(7), or |
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Taxes Consolidation Act, 1997 |
(b) the investment is a qualifying investment within the meaning of section 496. |
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Taxes Consolidation Act, 1997 |
(b) the investment is a qualifying investment within the meaning of section 496. |
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Taxes Consolidation Act, 1997 |
(b) the conditions set out in subsections (4) to (7), as appropriate, of section 496. |
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Taxes Consolidation Act, 1997 |
(ii) an investment has ceased, or partially ceased, to be a qualifying investment (within the meaning of section 496), or |