Links from Section 597A | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(a) by a qualifying enterprise (to which paragraph (a) of the definition of ‘qualifying enterprise’ applies) that were not, prior to 1 January 2014, carried on by that qualifying enterprise or by any person connected (within the meaning of section 10) with that qualifying enterprise, or |
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Taxes Consolidation Act, 1997 |
(b) by a qualifying enterprise (to which paragraph (b) of the definition of ‘qualifying enterprise’ applies) that were not, prior to 1 January 2014, carried on by that qualifying enterprise or by any person connected (within the meaning of section 10) with that qualifying enterprise, |
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Taxes Consolidation Act, 1997 |
(5)Subsection (4) shall not apply where the transfer of the chargeable business asset to a wholly owned company is an arrangement or part of an arrangement the main purpose or one of the main purposes of which is to secure a tax advantage within the meaning of section 546A. |
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Taxes Consolidation Act, 1997 |
(6) Subject to section 597AA(5)— |
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Taxes Consolidation Act, 1997 |
“relevant trading activities” has the same meaning as it has in
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Links to Section 597A (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(5) This section shall not apply, and section 597A shall apply, to a disposal of the whole or part of chargeable business assets made by a relevant individual where the amount of capital gains tax payable in respect of the disposal under this section is greater than the amount of capital gains tax payable in respect of the disposal were section 597A to apply. |
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Taxes Consolidation Act, 1997 |
(5) This section shall not apply, and section 597A shall apply, to a disposal of the whole or part of chargeable business assets made by a relevant individual where the amount of capital gains tax payable in respect of the disposal under this section is greater than the amount of capital gains tax payable in respect of the disposal were section 597A to apply. |