Links from Section 617A | ||
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Act | Linked to | Context |
https://www.irishstatutebook.ie/eli/2014/act/38/enacted/en/html |
unresolved |
The transfer of all the assets and liabilities of a company which is a wholly owned subsidiary of another company (in this section referred to as the ‘parent company’) to the parent company as a consequence of a merger by absorption to which Chapter 3 of Part 9 of, or Chapter 16 of Part 17 of, the Companies Act 2014 applies shall not be treated as involving a disposal by the parent company of the share capital which it held in the subsidiary company immediately before the merger. |
Links to Section 617A (from within TaxSource Total) | ||
None |