| Links from Section 739J | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(b) For the purpose of this section the definitions of ‘relevant gains’, ‘relevant income’ and ‘relevant payment’ in section 739B(1) shall apply to an investment limited partnership as they apply to an investment undertaking— |
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| Links to Section 739J (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Stamp Duty Consolidation Act, 1999 |
(ib) units in an investment limited partnership within the meaning of section 739J of the Taxes Consolidation Act 1997, |
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|
Taxes Consolidation Act, 1997 |
(e) an investment limited partnership within the meaning of section 739J; |
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|
Taxes Consolidation Act, 1997 |
(cc) is an investment limited partnership within the meaning of section 739J which has made a declaration to the investment undertaking in accordance with paragraph 4A of Schedule 2B, |
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|
Taxes Consolidation Act, 1997 |
(b) an investment limited partnership, within the meaning of section 739J, or |
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|
Taxes Consolidation Act, 1997 |
(4) In subsection (5), ‘unit’ has, as the context requires, the meaning assigned to it in section 739B(1), that meaning as modified in accordance with section 739J(1)(b), or, where this section is applied to a relevant partnership, a ‘partnership interest’, within the meaning of section 739J. |
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|
Taxes Consolidation Act, 1997 |
(4) In subsection (5), ‘unit’ has, as the context requires, the meaning assigned to it in section 739B(1), that meaning as modified in accordance with section 739J(1)(b), or, where this section is applied to a relevant partnership, a ‘partnership interest’, within the meaning of section 739J. |
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|
Taxes Consolidation Act, 1997 |
(a) “investment undertaking” has the same meaning as in section 739B(1) but does not include a common contractual fund within the meaning of
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Value-Added Tax Consolidation Act 2010 |
(aa) an investment limited partnership within the meaning of section 739J of the Taxes Consolidation Act 1997; |
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