| Links from Section 172FA | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(a) a qualifying intermediary that is also a recognised clearing system, within the meaning of section 246A(2)(a), or |
|
|
Taxes Consolidation Act, 1997 |
(b) a qualifying intermediary that is also a person who is wholly owned by a recognised clearing system, within the meaning of section 246A(2)(a). |
|
| Links to Section 172FA (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“recognised qualifying intermediary”, in relation to a relevant distribution, has the meaning assigned to it by section 172FA; |
|