Links from Section 508A | ||
---|---|---|
Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(b) the investment is a qualifying investment within the meaning of section 496. |
|
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
|
|
Taxes Consolidation Act, 1997 |
(vi) the amount of the investment which qualifies for relief under
|
|
Links to Section 508A (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
||
Taxes Consolidation Act, 1997 |
(a) in an amount equal to 1.2 times the amount in section 508A(3)(a) (vi), or such part of that amount as does not qualify for relief, where the relief is in respect of shares issued on or before 31 December 2022, or |
|
Taxes Consolidation Act, 1997 |
(b) in an amount equal to 1.6 times the amount in section 508A(3)(a) (vi), or such part of that amount as does not qualify for relief, where the relief is in respect of shares issued on or after 1 January 2023. |
|
Taxes Consolidation Act, 1997 |
(i) in an amount equal to 1.2 times the amount in section 508A(3) (a)(vi), or such part of that amount as no longer qualifies for relief, where the relief is in respect of shares issued on or before 31 December 2022, or |
|
Taxes Consolidation Act, 1997 |
(ii) in an amount equal to 1.6 times the amount in section 508A(3) (a)(vi), or such part of that amount as no longer qualifies for relief, where the relief is in respect of shares issued on or after 1 January 2023. |
|
Taxes Consolidation Act, 1997 |
(a) in the case of relief withdrawn in accordance with subsection (1), the date referred to in section 508A(3)(a)(ii), |