| Links from Section 733 | ||
|---|---|---|
| Act | Linked to | Context |
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S.I. No. 78 of 1989 |
(2)(a) Subject to paragraph (b), section 584 shall apply with any necessary modification in relation to a reorganisation or reduction of units in any unit trust scheme registered under the Unit Trusts Act, 1972, or authorised under the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations, 1989 (S.I. No. 78 of 1989), as if (except as respects subsection (7) of that section)— |
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Taxes Consolidation Act, 1997 |
(2)(a) Subject to paragraph (b), section 584 shall apply with any necessary modification in relation to a reorganisation or reduction of units in any unit trust scheme registered under the Unit Trusts Act, 1972, or authorised under the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations, 1989 (S.I. No. 78 of 1989), as if (except as respects subsection (7) of that section)— |
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Taxes Consolidation Act, 1997 |
(b) Where but for this paragraph this section would apply to any reorganisation or reduction of units in a unit trust scheme in a year of assessment so that units which are deemed not to be chargeable assets for that year for the purposes of the Capital Gains Tax Acts would be treated as “original shares” or a “new holding” within the meaning of section 584, that section shall not apply to that reorganisation or reduction of units in the unit trust scheme. |
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Taxes Consolidation Act, 1997 |
(3) The references in subsection (2) to section 584 do not include references to that section as applied by section 585 or 586. |
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Taxes Consolidation Act, 1997 |
(3) The references in subsection (2) to section 584 do not include references to that section as applied by section 585 or 586. |
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Taxes Consolidation Act, 1997 |
(3) The references in subsection (2) to section 584 do not include references to that section as applied by section 585 or 586. |
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Unit Trusts Act, 1972 |
(2)(a) Subject to paragraph (b), section 584 shall apply with any necessary modification in relation to a reorganisation or reduction of units in any unit trust scheme registered under the Unit Trusts Act, 1972, or authorised under the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations, 1989 (S.I. No. 78 of 1989), as if (except as respects subsection (7) of that section)— |
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| Links to Section 733 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(6) The reference in subsection (5) to section 584(3) shall be deemed to include a reference to that section as applied by section 586 or 733 but not as applied by section 585. |
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