| Links from Section 739L | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
E is an amount calculated as the difference between the value of the IREF taxable event and the value of the unit in accordance with the balance sheet of the IREF, where the IREF taxable event is one referred to in paragraph (b) of the definition of ‘value of an IREFtaxable event’ in section 739K(1) and the value of the unit in accordance with the balance sheet of the IREF is less than the value of the IREF taxable event. |
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| Links to Section 739L (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“IREF taxable amount”, in relation to an IREF taxable event and a unit holder, means an amount calculated in accordance with section 739L; |
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