No 39 of 1997, Section 172C, Link Report

Links from Section 172C
Act	Linked to	Context
Taxes Consolidation Act, 1997	sched2A.html	(a) a company resident in the State which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 3 of Schedule 2A, but this paragraph is without prejudice to the operation of section 172B(8),
Taxes Consolidation Act, 1997	sched2A.html	(b) a pension scheme which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 4 of Schedule 2A,
Taxes Consolidation Act, 1997	sched2A.html	(ii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 4A of Schedule 2A,
Taxes Consolidation Act, 1997	sched2A.html	(bb) a PRSA administrator who is receiving the relevant distribution as income arising in respect of PRSA assets, and has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 10 of Schedule 2A,
Taxes Consolidation Act, 1997	sched2A.html	(bc) a PEPP provider who is receiving the relevant distribution as income arising in respect of PEPP assets, and has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 12 of Schedule 2A,
Taxes Consolidation Act, 1997	sched2A.html	(iii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 13 of Schedule 2A,
Taxes Consolidation Act, 1997	sched2A.html	(c) a qualifying employee share ownership trust which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 5 of Schedule 2A,
Taxes Consolidation Act, 1997	sched2A.html	(d) a collective investment undertaking which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 6 of Schedule 2A, or
Taxes Consolidation Act, 1997	sched2A.html	(ii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 6A of Schedule 2A,
Taxes Consolidation Act, 1997	sched2A.html	(db) a unit trust to which section 731(5)(a) applies and which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 11 of Schedule 2A,
Taxes Consolidation Act, 1997	sched2A.html	(ii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 7 of Schedule 2A. Schedule 2A,
Taxes Consolidation Act, 1997	sched2A.html	(ii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 7A of Schedule 2A,
Taxes Consolidation Act, 1997	sched2A.html	(ii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 7B of Schedule 2A.
Taxes Consolidation Act, 1997	sched2A.html	(3) For the purposes of subsection (2) and Schedule 2A—
Taxes Consolidation Act, 1997	sec0172B.html	(1) Section 172B shall not apply where a company resident in the State makes a relevant distribution to an excluded person.
Taxes Consolidation Act, 1997	sec0172B.html	(a) a company resident in the State which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 3 of Schedule 2A, but this paragraph is without prejudice to the operation of section 172B(8),
Taxes Consolidation Act, 1997	sec0189.html	(i) is entitled to exemption from income tax under Schedule F in respect of the relevant distribution by virtue of section 189(2), subsection (2) or (3)(b) of section 189A or section 192(2), and
Taxes Consolidation Act, 1997	sec0189A.html	(i) is entitled to exemption from income tax under Schedule F in respect of the relevant distribution by virtue of section 189(2), subsection (2) or (3)(b) of section 189A or section 192(2), and
Taxes Consolidation Act, 1997	sec0189A.html	(d) the trustees of a qualifying trust (within the meaning of section 189A) who receive a relevant distribution as income arising in respect of the trust funds ~~(within the meaning of that section)~~ (within the meaning of that section), and,
Taxes Consolidation Act, 1997	sec0192.html	(i) is entitled to exemption from income tax under Schedule F in respect of the relevant distribution by virtue of section 189(2), subsection (2) or (3)(b) of section 189A or section 192(2), and
Taxes Consolidation Act, 1997	sec0207.html	(i) is entitled to exemption from income tax under Schedule F in respect of the relevant distribution by virtue of section 207(1)(b), and
Taxes Consolidation Act, 1997	sec0235.html	(i) is entitled to exemption from income tax under Schedule F in respect of the relevant distribution by virtue of section 235(2), and
Taxes Consolidation Act, 1997	sec0731.html	(db) a unit trust to which section 731(5)(a) applies and which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 11 of Schedule 2A,
Taxes Consolidation Act, 1997	sec0731.html	(cb) a unit trust to which section 731(5)(a) applies which receives a relevant distribution in relation to units in that unit trust,
Taxes Consolidation Act, 1997	sec0817X.html	(4) A person shall not be an excluded person under subsection (2)(bd) in relation to a distribution which is a relevant distribution to which section 817X applies.
Taxes Consolidation Act, 1997	sec0826.html	(ii) is authorised by a country, other than an EEA state, with which the State has entered arrangements pursuant to section 826(1B) and is subject to supervisory and regulatory arrangements at least equivalent to those applied to an approved scheme in the State, and
Taxes Consolidation Act, 1997	sec0838.html	(i) is receiving the relevant distribution as all or part of the relevant income or gains (within the meaning of section 838) of a special portfolio investment account, and
Taxes Consolidation Act, 1997	sec0838.html	(b) a designated broker who receives a relevant distribution as all or part of the relevant income or gains (within the meaning of section 838) of a special portfolio investment account,
Links to Section 172C (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched2A.html	3. The declaration referred to in section 172C(2)(a) shall be a declaration in writing to the relevant person in relation to the relevant distributions which—
Taxes Consolidation Act, 1997	sched2A.html	4. The declaration referred to in section 172C(2)(b) shall be a declaration in writing to the relevant person in relation to the relevant distributions which—
Taxes Consolidation Act, 1997	sched2A.html	4A. The declaration referred to in section 172C(2)(ba)(ii) shall be a declaration in writing to the relevant person which—
Taxes Consolidation Act, 1997	sched2A.html	(d) declares that, at the time the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(ba)(i),
Taxes Consolidation Act, 1997	sched2A.html	5. The declaration referred to in section 172C(2)(c) shall be a declaration in writing to the relevant person in relation to the relevant distributions which—
Taxes Consolidation Act, 1997	sched2A.html	6. The declaration referred to in section 172C(2)(d) shall be a declaration in writing to the relevant person in relation to the relevant distributions which—
Taxes Consolidation Act, 1997	sched2A.html	6A. The declaration referred to in section 172C(2)(da)(ii) shall be a declaration in writing to the relevant person which—
Taxes Consolidation Act, 1997	sched2A.html	(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(da)(i),
Taxes Consolidation Act, 1997	sched2A.html	(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distributions is a person referred to in section 172C(2)(e)(i),
Taxes Consolidation Act, 1997	sched2A.html	7A. The declaration referred to in section 172C(2)(f)(ii) shall be a declaration in writing to the relevant person which—
Taxes Consolidation Act, 1997	sched2A.html	(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(f)(i),
Taxes Consolidation Act, 1997	sched2A.html	7B. The declaration referred to in section 172C(2)(g)(ii) shall be a declaration in writing to the relevant person which—
Taxes Consolidation Act, 1997	sched2A.html	(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(g)(i),
Taxes Consolidation Act, 1997	sched2A.html	10. The declaration referred to in section 172C(2)(bb) shall be a declaration in writing to the relevant person which—
Taxes Consolidation Act, 1997	sched2A.html	(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(bb),
Taxes Consolidation Act, 1997	sched2A.html	11. The declaration referred to in section 172C(2)(db) shall be a declaration in writing to the relevant person which—
Taxes Consolidation Act, 1997	sched2A.html	(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(db),
Taxes Consolidation Act, 1997	sched2A.html	12. The declaration referred to in section 172C(2)(bc) shall be a declaration in writing to the relevant person in relation to the relevant distributions which—
Taxes Consolidation Act, 1997	sched2A.html	(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distributions is a person referred to in section 172C(2)(bc),
Taxes Consolidation Act, 1997	sched2A.html	Declaration to be made by an excluded person, being a non-resident pension scheme under section 172C(2)(bd)
Taxes Consolidation Act, 1997	sched2A.html	13. The declaration referred to in section 172C(2)(bd) shall be a declaration in writing to the relevant person in relation to the relevant distributions which—
Taxes Consolidation Act, 1997	sched2A.html	(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distributions is a person referred to in section 172C(2)(bd),
Taxes Consolidation Act, 1997	sched2A.html	(f) contains a statement that, at the time when the declaration is made, the relevant distributions in respect of which the declaration is made will be applied as income of a scheme referred to in section 172C(2)(bd),
Taxes Consolidation Act, 1997	sec0153.html	(c) a scheme referred to in section 172C(2)(bd);
Taxes Consolidation Act, 1997	sec0172A.html	“excluded person”, in relation to a relevant distribution, has the meaning assigned to it by section 172C(2);
Taxes Consolidation Act, 1997	sec0172F.html	(i) a declaration made by that person in accordance with section 172C(2), or
Taxes Consolidation Act, 1997	sec0172F.html	(iv) the name and address of each person referred to in subparagraph (iii) in respect of whom a declaration under section 172C(2) or 172D(3) has been received by the qualifying intermediary.

Link Report

Declaration to be made by an excluded person, being a non-resident pension scheme under section 172C(2)(bd)