| Links from Section 414 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) Subject to the following provisions of this Chapter, for the purposes of section 412 the percentage to which one company is beneficially entitled of any profits available for distribution to the equity holders of another company means the percentage to which the first company would be so entitled in the relevant accounting period on a distribution in money to those equity holders of— |
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| Links to Section 414 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Stamp Duty Consolidation Act, 1999 |
(a) the percentage to which one body is beneficially entitled of any profits available for distribution to shareholders of another company has, subject to any necessary modifications, the meaning assigned to it by section 414 of the Taxes Consolidation Act, 1997, and |
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Taxes Consolidation Act, 1997 |
is less than 25 per cent of such profits or assets (as the case may be) of the subsidiary company at such time, and sections 413, 414, 415 and 418 shall, with any necessary modifications but without regards to section 411(1)(c) in so far as it relates to those sections, apply to the determination of the percentage of those profits or assets (as the case may be) to which a company is beneficially entitled as they apply to the determination for the purposes of Chapter 5 of Part 12 of the percentage of any such profits or assets to which a company is so entitled. |
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Taxes Consolidation Act, 1997 |
(a) the percentage of profits to which on the profit distribution the first company referred to in section 414(1) would be entitled, and |
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Taxes Consolidation Act, 1997 |
(3) Where on the profit distribution the percentage of profits determined as mentioned in subsection (2)(a) is less than the percentage of profits determined under section 414(1) without regard to subsection (2)(a), the lesser percentage shall be taken for the purposes of section 412 to be the percentage of profits to which on the profit distribution the first company referred to in section 414(1) would be entitled as mentioned in that section. |
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Taxes Consolidation Act, 1997 |
(3) Where on the profit distribution the percentage of profits determined as mentioned in subsection (2)(a) is less than the percentage of profits determined under section 414(1) without regard to subsection (2)(a), the lesser percentage shall be taken for the purposes of section 412 to be the percentage of profits to which on the profit distribution the first company referred to in section 414(1) would be entitled as mentioned in that section. |
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Taxes Consolidation Act, 1997 |
(a) the percentage of profits to which on the profit distribution the first company referred to in section 414(1) would be entitled, and |
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Taxes Consolidation Act, 1997 |
For the purposes of section 412 and sections 414 to 417— |
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