Links from Section 497 | ||
---|---|---|
Act | Linked to | Context |
Finance Act 2011 |
(b) eligible shares includes any shares issued on or after 6 April 1984 in respect of which relief was available under this Part (including this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011), and |
|
Finance Act 2018 |
(b) eligible shares includes any shares issued on or after 6 April 1984 in respect of which relief was available under this Part (including this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011), and |
|
section 23 |
(b) eligible shares includes any shares issued on or after 6 April 1984 in respect of which relief was available under this Part (including this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011), and |
|
section 33(1)(a) |
(b) eligible shares includes any shares issued on or after 6 April 1984 in respect of which relief was available under this Part (including this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011), and |
|
Taxes Consolidation Act, 1997 |
(b) For the purposes of subsections (7), (8) and (9), “relief group” shall have the meaning assigned to it by section 600B. |
|
Taxes Consolidation Act, 1997 |
(ii) an entitlement to claim relief under section 600M may apply on the disposal of those shares— |
|
Taxes Consolidation Act, 1997 |
(a) the reference to ‘an individual who qualifies for relief’ shall be read as a reference to an individual who qualifies for relief under this Part in respect of those shares and an individual who may be entitled to claim relief under section 600M on the disposal of those shares, |
|
Taxes Consolidation Act, 1997 |
(b) the reference to shares ‘in respect of which relief was available under this Part’ shall be read as a reference to shares in respect of which relief was available under this Part and shares in respect of which an entitlement to claim relief under section 600M may apply on the disposal of those shares, and |
|
Taxes Consolidation Act, 1997 |
(a) the reference to ‘the giving of relief’ shall be read as a reference to the giving of relief under this Part or the entitlement to claim relief under section 600M, |
|
Taxes Consolidation Act, 1997 |
(b) the reference to ‘the available relief’ shall be read as a reference to the available relief under this Part and the entitlement to claim relief under section 600M, |
|
Taxes Consolidation Act, 1997 |
(c) the reference to ‘to which their claims relate’ shall be read as a reference to claims under this Part and claims in respect of which an entitlement may arise under section 600M, and |
|
Taxes Consolidation Act, 1997 |
(d) the reference to ‘would be eligible for relief’ shall be read as a reference to being eligible for relief under this Part or being entitled to claim relief under section 600M. |
|
Links to Section 497 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(3) The maximum amount which a qualifying company may raise, in respect of which relief is only available pursuant to this section, is €500,000 in total in respect of the issue of eligible shares on or after 6 April 1984 (including relief granted under this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011) and section 497 shall apply with any necessary modifications. |
|
Taxes Consolidation Act, 1997 |
(vi) the amount of the investment which qualifies for relief under
|
|
Taxes Consolidation Act, 1997 |
(vi) the amount of the investment which qualifies for relief under section 502(2)(b), after any reduction required by section 497 or section 508R, and |
|
Taxes Consolidation Act, 1997 |
(v) the amount of the investment which qualifies for relief under section 507, after any reduction required by section 497 or section 508R, and |