Links from Schedule 2C | ||
---|---|---|
Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“IREF declaration”, in relation to a person means the declaration that that person would be required to make under section 739K and Schedule 2C. |
|
Taxes Consolidation Act, 1997 |
(i) is exempt from income tax under schedule D by virtue of section 207(1)(b), or |
|
Taxes Consolidation Act, 1997 |
(ii) is exempt from corporation tax by virtue of section 207(1)(b) as it applies for the purposes of corporation tax under section 76(6), |
|
Taxes Consolidation Act, 1997 |
(j) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1B of Part 27. |
|
Taxes Consolidation Act, 1997 |
“IREF declaration”, in relation to a person means the declaration that that person would be required to make under section 739K and Schedule 2C. |
|
Taxes Consolidation Act, 1997 |
2. The declaration referred to in section 739K, in respect of a pension scheme referred to in paragraph (a) or (f) of the definition of “specified person”, is a declaration in writing to the IREF which— |
|
Taxes Consolidation Act, 1997 |
3. The declaration referred to in section 739K, in respect of a PRSA referred to in paragraph (a) or (f) of the definition of “specified person”, is a declaration in writing to the IREF which— |
|
Taxes Consolidation Act, 1997 |
4. The declaration referred to in section 739K, in respect of an investment undertaking referred to in paragraph (b) or (f) of the definition of “specified person”, is a declaration in writing to the IREF which— |
|
Taxes Consolidation Act, 1997 |
5. The declaration referred to in section 739K, in respect of a life assurance company referred to in paragraph (c) or (f) of the definition of “specified person”, is a declaration in writing to the IREF which— |
|
Taxes Consolidation Act, 1997 |
6. The declaration referred to in section 739K, in respect of a charity referred to in paragraph (d) of the definition of “specified person”, is a declaration in writing to the IREF which— |
|
Taxes Consolidation Act, 1997 |
7. The declaration referred to in section 739K, in respect of a credit union referred to in paragraph (e) of the definition of “specified person”, is a declaration in writing to the IREF which— |
|
Taxes Consolidation Act, 1997 |
8. The declaration referred to in section 739K, in respect of a qualifying company referred to in paragraph (g) of the definition of “specified person”, is a declaration in writing to the IREF which— |
|
Taxes Consolidation Act, 1997 |
9. The declaration referred to in section 739K, in respect of an Approved Retirement Fund or an Approved Minimum Retirement Fund referred to in paragraph (a) or (f) of the definition of ‘specified person’ in that section, is a declaration in writing to the IREF which— |
|
Taxes Consolidation Act, 1997 |
10. The declaration referred to in section 739K, in respect of a PRSA or a vested PRSA referred to in paragraph (a) or (f) of the definition of “specified person” in that section, is a declaration in writing to the IREF which— |
|
Taxes Consolidation Act, 1997 |
Declaration of qualifying intermediaries regarding certain specified persons in section 739K(1) |
|
Taxes Consolidation Act, 1997 |
11. The declaration referred to in section 739K, in respect of a qualifying intermediary, is a declaration in writing to the IREF which— |
|
Taxes Consolidation Act, 1997 |
12. The declaration referred to in section 739K, in respect of a PEPP or a vested PEPP referred to in paragraph (a) or (f) of the definition of “specified person” in that section, is a declaration in writing to the IREF which— |
|
Taxes Consolidation Act, 1997 |
(g)contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
|
Taxes Consolidation Act, 1997 |
(g)contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
|
Taxes Consolidation Act, 1997 |
(f)contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
|
Taxes Consolidation Act, 1997 |
(f)contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
|
Taxes Consolidation Act, 1997 |
(g) contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
|
Taxes Consolidation Act, 1997 |
(g) contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
|
Taxes Consolidation Act, 1997 |
(g) contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
|
Taxes Consolidation Act, 1997 |
(a)in the case of an exempt approved scheme (within the meaning of section 774), the administrator (within the meaning of section 770) of the scheme, |
|
Taxes Consolidation Act, 1997 |
(b)in the case of a retirement annuity contract to which section 784 or 785 applies, the person lawfully carrying on in the State the business of granting annuities on human life with whom the contract is made, and |
|
Taxes Consolidation Act, 1997 |
(c)in the case of a trust scheme to which section 784 or 785 applies, the trustees of the trust scheme; |
|
Taxes Consolidation Act, 1997 |
(b)in the case of a retirement annuity contract to which section 784 or 785 applies, the person lawfully carrying on in the State the business of granting annuities on human life with whom the contract is made, and |
|
Taxes Consolidation Act, 1997 |
(c)in the case of a trust scheme to which section 784 or 785 applies, the trustees of the trust scheme; |
|
Links to Schedule 2C (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“IREF declaration”, in relation to a person means the declaration that that person would be required to make under section 739K and Schedule 2C. |
|
Taxes Consolidation Act, 1997 |
(1A) A qualifying intermediary who carries on a trade which consists of, or includes, the holding in a nominee capacity of units in an IREF, that is not a personal portfolio IREF, on behalf of unit holders (that come within paragraphs (a), (d) or (e) of the definition of ‘specified person’, or within paragraph (f) of that definition pursuant to its reference to paragraph (a) thereof), may make a declaration in accordance with Schedule 2C, on behalf of those unit holders in respect of that IREF. |