Links from Section 784C | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(1) In this section, “an approved minimum retirement fund” means a fund managed by a qualifying fund manager (within the meaning of section 784A) and which complies with the conditions of section 784D. |
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Taxes Consolidation Act, 1997 |
(7A) On 1 January 2022 an approved minimum retirement fund shall, thereupon, become an approved retirement fund and section 784A and subsections (1) and (5) of section 784B shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(7A) On 1 January 2022 an approved minimum retirement fund shall, thereupon, become an approved retirement fund and section 784A and subsections (1) and (5) of section 784B shall apply accordingly. |
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Taxes Consolidation Act, 1997 |
(1) In this section, “an approved minimum retirement fund” means a fund managed by a qualifying fund manager (within the meaning of section 784A) and which complies with the conditions of section 784D. |
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Links to Section 784C (from within TaxSource Total) | ||
Act | Linked from | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
(a) an approved retirement fund or an approved minimum retirement fund, within the meaning of section 784A or 784C of the
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Stamp Duty Consolidation Act, 1999 |
(e) an approved minimum retirement fund within the meaning of section 784C of
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Taxes Consolidation Act, 1997 |
“approved minimum retirement fund” has the same meaning as in section 784C; |
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Taxes Consolidation Act, 1997 |
(ix) an approved retirement fund within the meaning of section 784A or an approved minimum retirement fund
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Taxes Consolidation Act, 1997 |
“approved minimum retirement fund” has the meaning assigned to it in section 784C; |
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Taxes Consolidation Act, 1997 |
(a) a fund approved under section 774, 784(4) or 785(5), an approved retirement fund within the meaning of section 784A, an approved minimum retirement fund within the meaning of section 784C, a PRSA
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Taxes Consolidation Act, 1997 |
(b) an individual referred to in section 784(1)(a), 784A(1)(b),
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Taxes Consolidation Act, 1997 |
“approved minimum retirement fund” has the meaning assigned to it by section 784C; |
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Taxes Consolidation Act, 1997 |
“approved minimum retirement fund” has the meaning assigned to it by section 784C; |
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Taxes Consolidation Act, 1997 |
(b) that the assets in relation to which the certificate is given do not form part of an approved minimum retirement fund within the meaning of section 784C, and |
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Taxes Consolidation Act, 1997 |
“approved minimum retirement fund” has the meaning assigned to it by section 784C; |
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Taxes Consolidation Act, 1997 |
“approved minimum retirement fund” has the meaning assigned to it by section 784C; |
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Taxes Consolidation Act, 1997 |
“approved minimum retirement fund” has the meaning assigned to it by section 784C and for the purposes of this section the expression ‘AMRF’ shall be construed accordingly; |
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Taxes Consolidation Act, 1997 |
(d) a transfer referred to in section 784C(5)(a); |