| Links from Section 496 | ||
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| Act | Linked to | Context |
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unresolved |
(ii) constitutes an environmentally sustainable investment as defined in Article 2(1) of Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 20201, or |
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unresolved |
1 OJ No. L198, 22.06.2020, p.13 |
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https://www.irishstatutebook.ie/2014/en/act/pub/0038/index.html |
unresolved |
(i) in the case of businesses that are companies, in accordance with Chapter 3 of Part 6 of the Companies Act 2014, and |
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Taxes Consolidation Act, 1997 |
(a) includes employing the amounts in the qualifying company, or a qualifying subsidiary following an investment under section 490(4)(b)— |
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Taxes Consolidation Act, 1997 |
(b) does not include employing the amounts on the acquisition (other than by way of subscription pursuant to section 490(4)(b)), directly or indirectly, of— |
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| Links to Section 496 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(a) for the purposes of section 496(5), includes any company that was, at any time, part of a RICT group with the qualifying company or its qualifying subsidiaries
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Taxes Consolidation Act, 1997 |
(i) 125 per cent of the amount subscribed where the qualifying investment is made pursuant to section 496(5)(a)(i), |
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Taxes Consolidation Act, 1997 |
(I)section 496(5)(a)(ii), or |
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Taxes Consolidation Act, 1997 |
(II)section 496(7) and, at the time the eligible shares are issued, each member of the RICT group has been operating in any market within a period referred to in clause (I) or (II) of section 496(5)(a)(ii), |
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Taxes Consolidation Act, 1997 |
(II)section 496(7) and, at the time the eligible shares are issued, each member of the RICT group has been operating in any market within a period referred to in clause (I) or (II) of section 496(5)(a)(ii), |
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Taxes Consolidation Act, 1997 |
(iii) 50 per cent of the amount subscribed where the qualifying investment is made pursuant to section 496(6), |
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Taxes Consolidation Act, 1997 |
(iv) 50 per cent of the amount subscribed where the qualifying investment is made pursuant to section 496(7) and, at the time the eligible shares are issued, any member of the RICT group has been operating in any market for a period greater than both of the periods referred to in clauses (I) and (II) of section 496(5)(a)(ii), or |
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Taxes Consolidation Act, 1997 |
(iv) 50 per cent of the amount subscribed where the qualifying investment is made pursuant to section 496(7) and, at the time the eligible shares are issued, any member of the RICT group has been operating in any market for a period greater than both of the periods referred to in clauses (I) and (II) of section 496(5)(a)(ii), or |
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Taxes Consolidation Act, 1997 |
(i) 125 per cent of the amount subscribed where the relevant investment is made pursuant to section 496(5)(a)(i), |
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Taxes Consolidation Act, 1997 |
(I)section 496(5)(a)(ii), or |
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Taxes Consolidation Act, 1997 |
(II)section 496(7) and, at the time the eligible shares are issued, each member of the RICT group has been operating in any market within a period referred to in clause (I) or (II) of section 496(5)(a)(ii), |
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Taxes Consolidation Act, 1997 |
(II)section 496(7) and, at the time the eligible shares are issued, each member of the RICT group has been operating in any market within a period referred to in clause (I) or (II) of section 496(5)(a)(ii), |
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Taxes Consolidation Act, 1997 |
(iii) 50 per cent of the amount subscribed where the relevant investment is made pursuant to section 496(6), or |
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Taxes Consolidation Act, 1997 |
(iv) 50 per cent of the amount subscribed where the relevant investment is made pursuant to section 496(7) and, at the time the eligible shares are issued, any member of the RICT group has been operating in any market for a period greater than both of the periods referred to in clauses (I) and (II) of section 496(5)(a)(ii), |
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Taxes Consolidation Act, 1997 |
(iv) 50 per cent of the amount subscribed where the relevant investment is made pursuant to section 496(7) and, at the time the eligible shares are issued, any member of the RICT group has been operating in any market for a period greater than both of the periods referred to in clauses (I) and (II) of section 496(5)(a)(ii), |
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Taxes Consolidation Act, 1997 |
(b) the investment is a qualifying investment within the meaning of section 496. |
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Taxes Consolidation Act, 1997 |
(b) the investment is a qualifying investment within the meaning of section 496. |
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Taxes Consolidation Act, 1997 |
(b) the conditions set out in subsections (4) to (7), as appropriate, of section 496. |
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Taxes Consolidation Act, 1997 |
(ii) an investment has ceased, or partially ceased, to be a qualifying investment (within the meaning of section 496), or |
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