Links from Section 739P | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(4)(a) Subject to paragraph (b), the amount of IREF withholding tax deducted in respect of a unit holder in accordance with this section shall be treated as a payment on account of the income tax chargeable on that unit holder on that IREF taxable event for that year of assessment and where that payment on account equals the income tax payable under section 739O, that unit holder shall not, in respect of the IREF taxable event, be regarded as a chargeable person within the meaning of Part 41A. |
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Taxes Consolidation Act, 1997 |
(5) Other than as provided for in section 739Q, no repayment of any IREF withholding tax shall be made to any person receiving or entitled to the IREF taxable amount. |
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Taxes Consolidation Act, 1997 |
(a) |
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Links to Section 739P (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(1) In this section, “relevant person” means a specified person, who during an accounting period was subject to withholding tax on an IREF taxable event and would but for section 739P be entitled to a repayment of tax. |
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Taxes Consolidation Act, 1997 |
(2)Notwithstanding section 739P(5) and subject to section 739T, repayment of withholding tax in respect of an IREF taxable event shall be made to a relevant person to the extent provided for in an arrangement made with the government of a territory outside the State having the force of law under the procedures set out in section 826(1) and the rate of tax specified in section 739O(2)(c) shall be the rate applicable pursuant to the relevant arrangement. |
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Taxes Consolidation Act, 1997 |
(3)Notwithstanding section 739P(5), where a
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Taxes Consolidation Act, 1997 |
(1) A person who is entitled to a full refund of any withholding tax under section 739Q(3) (in this section referred to as the “indirect investor”) may, in advance of an IREF taxable event in respect of which withholding tax under section 739P or section 739T would arise, apply to the Revenue Commissioners for a certificate that— |
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Taxes Consolidation Act, 1997 |
(2) The details of any IREF taxable event in respect of which a certificate is provided under subsection (1), notwithstanding that tax is not withheld under section 739P or 739T, shall be included on the account delivered under section 739T(3)(c), or the return required under section 739R, as applicable. |