Links from Section 128C | ||
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Act | Linked to | Context |
Investment Intermediaries Act, 1995 |
(d) options (other than options to acquire securities, except where such options are acquired under arrangements of which the main purpose or one of the main purposes is the avoidance of income tax, corporation tax or capital gains tax) and financial and commodity futures (within the meaning of the Investment Intermediaries Act 1995), |
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Taxes Consolidation Act, 1997 |
(i) any charge to income tax under Schedule E and computed in accordance with section 112 or 128 on the acquisition of the employment-related securities, or |
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Taxes Consolidation Act, 1997 |
(ii) the operation of section 122A, |
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Taxes Consolidation Act, 1997 |
(i) any charge to income tax under Schedule E and computed in accordance with section 112 or 128 on the acquisition of the employment-related securities, or |
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Taxes Consolidation Act, 1997 |
(b) securities within the meaning of section 135, |
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Taxes Consolidation Act, 1997 |
“shares” includes securities (within the meaning of section 135) and stock. |
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Taxes Consolidation Act, 1997 |
“market value” shall be construed in accordance with section 548; |
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Taxes Consolidation Act, 1997 |
(14) Where a person is charged to tax under this section on a chargeable amount computed in accordance with subsection (8), then section 552 shall apply as if a sum equal to the amount so charged formed part of the consideration given by the person acquiring securities for their acquisition by that person. |
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Taxes Consolidation Act, 1997 |
“director” and “employee” have the meanings respectively assigned to them by section 770(1); |
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Taxes Consolidation Act, 1997 |
(13) Notwithstanding any other provision of the Tax Acts, where a person is, by virtue of this section, chargeable to tax under
Schedule E for a year of assessment in respect of a chargeable amount computed in accordance with subsection (8), then he or she shall be a chargeable person for that year for
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Links to Section 128C (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |