Links from Section 488 | ||
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Act | Linked to | Context |
unresolved |
“General Block Exemption Regulation” means Commission Regulation (EU) No. 651/2014 of 17 June 2014 , as amended by Commission Regulation (EU) No. 2023/1315 of 23 June 20231; |
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unresolved |
1 OJ No. L167, 30.06.2023, p.1 |
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Finance Act 2011 |
“relief” means a deduction from total income granted under this Part, and includes relief granted on a share issue at any time after 6 April 1984 (and the foregoing reference to this Part includes this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011) and subsection (2) supplements this definition; |
|
Finance Act 2018 |
“relief” means a deduction from total income granted under this Part, and includes relief granted on a share issue at any time after 6 April 1984 (and the foregoing reference to this Part includes this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011) and subsection (2) supplements this definition; |
|
section 23 |
“relief” means a deduction from total income granted under this Part, and includes relief granted on a share issue at any time after 6 April 1984 (and the foregoing reference to this Part includes this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011) and subsection (2) supplements this definition; |
|
section 33(1)(a) |
“relief” means a deduction from total income granted under this Part, and includes relief granted on a share issue at any time after 6 April 1984 (and the foregoing reference to this Part includes this Part as it stood enacted at any time before the commencement of section 23 of the Finance Act 2018 or, as the case may be, the commencement of section 33(1)(a) of the Finance Act 2011) and subsection (2) supplements this definition; |
|
Taxes Consolidation Act, 1997 |
“control” shall be construed in accordance with subsections (2) to (6) of section 432; |
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Taxes Consolidation Act, 1997 |
“associate” has the same meaning in relation to a person as it has by virtue of subsection (3) of section 433 in relation to a participator; |
|
Taxes Consolidation Act, 1997 |
“director” shall be construed in accordance with section 433(4); |
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Taxes Consolidation Act, 1997 |
(a) relief as provided under this Part as it operates by virtue of section 502 or, where the context admits, as it operates by virtue of section 503 or, as appropriate, section 507, or |
|
Taxes Consolidation Act, 1997 |
(a) relief as provided under this Part as it operates by virtue of section 502 or, where the context admits, as it operates by virtue of section 503 or, as appropriate, section 507, or |
|
Taxes Consolidation Act, 1997 |
(a) relief as provided under this Part as it operates by virtue of section 502 or, where the context admits, as it operates by virtue of section 503 or, as appropriate, section 507, or |
|
Taxes Consolidation Act, 1997 |
“market value” shall be construed in accordance with section 548; |
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Taxes Consolidation Act, 1997 |
(3) References in this Part to a disposal of shares include references to a disposal of an interest or right in or over the shares, and an individual shall be treated for the purposes of this Part as disposing of any shares which the individual is treated by virtue of section 587 as exchanging for other shares. |
|
Taxes Consolidation Act, 1997 |
“R&D+I” means research and development activities (within the meaning of section 766) and innovation. |
|
Taxes Consolidation Act, 1997 |
“PPS Number” has the meaning assigned to it in section 891B(1); |
|
Taxes Consolidation Act, 1997 |
“emoluments” has the same meaning as in section 983; |
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Links to Section 488 (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(b) This paragraph applies to an investment in eligible shares where the investor undertakes not to dispose of those shares for a period of 7 years, and for the purposes of applying sections 508M and 508P to this investment, the definition of relevant period in section 488(1), shall be read as if the reference to ‘4 years’ were a reference to ‘7 years’. |
|
Taxes Consolidation Act, 1997 |
(7)Part 16 shall not apply in relation to any shares which form part of a relevant investment. |