Link Report

This report lists all the outbound links from Section 620 under the heading Links from Section 620.

Sections and schedules within TaxSource Total linking to Section 620 are listed under Links to Section 620 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 620
Act Linked to Context

Taxes Consolidation Act, 1997

sec0597.html

(1) For the purposes of this section “old assets” and “new assets” have the same meanings as in section 597.

Taxes Consolidation Act, 1997

sec0597.html

(2) Subject to subsection (4), for the purposes of section 597 all the trades to which this section applies carried on by members of a group of companies shall be treated as a single trade (except in a case of one member of the group acquiring, or acquiring the interest in, the new assets from another member or disposing of, or disposing of the interest in, the old assets to another member).

Links to Section 620 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0590.html

(i) sections 617 to 620 section 617 (other than paragraphs (b) and (c) of subsection (1)), section 618 (with the omission of the words “to which this section applies” in subsections (1)(a) and (2), of “such” in subsection (1)(c) and of subsection (3)), section 619(2) (with the substitution for “in the course of a disposal to which section 617 applies” of “at a time when both were members of the group”) and section 620(2) (with the omission of the words “to which this section applies”) shall apply in relation to non-resident companies which are members of a non-resident group of companies as they apply in relation to companies resident in the State which are members of a group of companies, and

Taxes Consolidation Act, 1997

sec0620A.html

(ii) by virtue of section 620 the asset constitutes new assets for the purposes of section 597.