Links from Schedule 34 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
8. A profit sharing scheme approved by the Revenue Commissioners under Part 2 of Schedule 11. |
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Taxes Consolidation Act, 1997 |
9. An employee share ownership trust approved by the Revenue Commissioners under paragraph 2 of Schedule 12. |
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Taxes Consolidation Act, 1997 |
10. A savings-related share option scheme approved by the Revenue Commissioners under paragraph 2 of Schedule 12A. |
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Taxes Consolidation Act, 1997 |
11. A certified contractual savings scheme certified by the Revenue Commissioners under Schedule 12B. |
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Taxes Consolidation Act, 1997 |
12. A share option scheme approved by the Revenue Commissioners under paragraph 2 of Schedule 12C. |
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Taxes Consolidation Act, 1997 |
1. A salary sacrifice arrangement approved under section 118B. |
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Taxes Consolidation Act, 1997 |
2. The occupation of woodlands as provided for by section 232. |
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Taxes Consolidation Act, 1997 |
3. The disposal by an individual of woodland as provided for by section 564. |
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Taxes Consolidation Act, 1997 |
13. A PEPP contract (within the meaning of Chapter 2D of Part 30) in respect of a PEPP (within the meaning of that Chapter). |
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Taxes Consolidation Act, 1997 |
4. A retirement benefits scheme within the meaning of section 771, for the time being approved by the Revenue Commissioners for the purposes of Chapter 1 of Part 30. |
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Taxes Consolidation Act, 1997 |
5. An annuity contract or a trust scheme, or part of a
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Taxes Consolidation Act, 1997 |
6. A PRSA contract (within the meaning of section 787A) in respect of a PRSA product (within the meaning of that section). |
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Taxes Consolidation Act, 1997 |
Specified Arrangements Referred to in Section 817RI |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
The classes of arrangements referred to in section 817RI are as follows: |
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Links to Schedule 34 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(1) For the purposes of this section, ‘specified arrangement’ means an arrangement that is within one of the classes of arrangements specified in Schedule 34. |
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Taxes Consolidation Act, 1997 |
(a) the tax advantage arises solely by virtue of the arrangement being within one of the classes of arrangements specified in Schedule 34, and |