| Links from Section 438 | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(b) Section 239 shall apply for the purposes of the charge, assessment and recovery of the tax referred to in paragraph (a). |
|
|
Taxes Consolidation Act, 1997 |
(c) The annual payment referred to in paragraph (a) shall not be a charge on the company’s income within the meaning of section 243. |
|
|
Taxes Consolidation Act, 1997 |
(8) For the purposes of this section and in relation to any loan or advance made on or after the 23rd day of May, 1983, section 430(1) shall apply as if paragraph (b) of that section were deleted. |
|
|
Taxes Consolidation Act, 1997 |
(7) For the purposes of this section, any participator in a company which controls another company shall be treated as being also a participator in that other company, and section 437(2) shall apply for the purpose of determining whether a person has for the purpose of subsection (3) a material interest in a company. |
|
|
Taxes Consolidation Act, 1997 |
(b) Notwithstanding any limitation in section 865(4) on the time within which a claim for a repayment of tax is required to be made, relief under this subsection shall be given on a claim which shall be made within 4 years from the end of the year of assessment in which the loan or advance, or any part of it, as the case may be, is repaid to the company. |
|
| Links to Section 438 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(b) any amount which under section 438 is deemed to be an annual payment. |
|
|
Taxes Consolidation Act, 1997 |
(5) Section 1081(1) shall not apply where by virtue of section 438(4) there is any discharge or repayment of tax assessed under section 239. |
|
|
Taxes Consolidation Act, 1997 |
(6) Subsection (7) of section 953 shall apply to an excess, referred to in that subsection, arising by virtue of an allowance made under this section as if the reference in paragraph (a)(ii) of that subsection to “section 438(4)” were a reference to this section. |
|
|
Taxes Consolidation Act, 1997 |
438A Extension of section 438 to loans by companies controlled by close companies. |
|
|
Taxes Consolidation Act, 1997 |
“relevant arrangement” means any arrangement, the main purpose, or one of the main purposes, of which is to avoid or reduce a charge to tax under section 438. |
|
|
Taxes Consolidation Act, 1997 |
(2) Subject to subsection (5), where a company which is controlled by a close company makes a loan which, apart from this section, does not give rise to a charge under subsection (1) of section 438, that section applies as if the loan had been made by the close company. |
|
|
Taxes Consolidation Act, 1997 |
(3) Subject to subsection (5), where a company which is not controlled by a close company makes a loan which, apart from this section, does not give rise to a charge under subsection (1) of section 438 and a close company subsequently acquires control of it, that section applies as if the loan had been made by the close company immediately after the time when it acquired control. |
|
|
Taxes Consolidation Act, 1997 |
(3A) Where a participator, or an associate of a participator, in a close company is party to any relevant arrangement, as a result of which a loan is made to a participator, or an associate of a participator, which, apart from this section, does not give rise to a charge under subsection (1) of section 438, that section shall apply as if the loan had been made by the close company to such participator, or such associate of a participator, as the case may be. |
|
|
Taxes Consolidation Act, 1997 |
(6) Where, by virtue of this section, section 438 applies as if a loan made by one company had been made by another company, any question under that section whether— |
|
|
Taxes Consolidation Act, 1997 |
(7) References to a company making a loan include references to cases in which the company is, or if it were a close company would be, regarded as making a loan by virtue of section 438(2). |
|
|
Taxes Consolidation Act, 1997 |
(8) This section shall be construed together with section 438. |
|
|
Taxes Consolidation Act, 1997 |
439 Effect of release, etc. of debt in respect of loan under section 438. |
|
|
Taxes Consolidation Act, 1997 |
(1) Subject to this section, where a company is assessed or liable to be assessed under section 438 in respect of a loan or advance and releases or writes off the whole or part of the debt in respect of the loan or advance, then— |
|
|
Taxes Consolidation Act, 1997 |
(3) This section shall be construed together with section 438. |
|
|
Taxes Consolidation Act, 1997 |
(e) all amounts which under section 438 are deemed to be annual payments. |
|