Links from Section 508J | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(1)(a) Relief under section 502 shall be given, and section 498(1) shall not apply, in respect of an amount subscribed as nominee for an individual by a person or persons having the management
of an investment fund designated by the Revenue Commissioners
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Taxes Consolidation Act, 1997 |
(1)(a) Relief under section 502 shall be given, and section 498(1) shall not apply, in respect of an amount subscribed as nominee for an individual by a person or persons having the management
of an investment fund designated by the Revenue Commissioners
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Taxes Consolidation Act, 1997 |
then the individual shall be entitled to relief, under section 502(2)(a) or 502(2A), as a deduction from his or her total income for the year of assessment in which the amount was subscribed to the designated fund or the qualifying investment fund. |
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Taxes Consolidation Act, 1997 |
then the individual shall be entitled to relief, under section 502(2)(a) or 502(2A), as a deduction from his or her total income for the year of assessment in which the amount was subscribed to the designated fund or the qualifying investment fund. |
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Taxes Consolidation Act, 1997 |
(3) Where an individual claims relief in respect of eligible shares in a company which have been issued to the
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Taxes Consolidation Act, 1997 |
(3) Where an individual claims relief in respect of eligible shares in a company which have been issued to the
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Links to Section 508J (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(1) Subject to
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Taxes Consolidation Act, 1997 |
(a) thirty fortieths of the amount subscribed, which shall be given, subject to section 508J(4), as a deduction from his or her total income for the year of assessment in which the shares are issued, and |
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Taxes Consolidation Act, 1997 |
(2A) In respect of shares issued after 8 October 2019, a qualifying investor who makes a qualifying investment in a qualifying company shall be entitled, subject to this section, to relief for the full amount subscribed, which shall be given, subject to section 508J(4), as a deduction from his or her total income for the year of assessment in which the shares are issued. |