| Links from Section 600H | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(ii) In applying sections 413 and 415 in determining the percentage of share capital or other amount which a shareholder beneficially owns or is beneficially entitled to under subparagraph (i), no regard shall be had to the provisions of section 411(1)(c). |
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Taxes Consolidation Act, 1997 |
shall be determined in accordance with sections 413 and 415, with references in section 415 to the first company being construed as references to an equity holder and references to a winding up being construed as including references to any other circumstances in which assets of the company are available for distribution to its equity holders. |
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Taxes Consolidation Act, 1997 |
(ii) In applying sections 413 and 415 in determining the percentage of share capital or other amount which a shareholder beneficially owns or is beneficially entitled to under subparagraph (i), no regard shall be had to the provisions of section 411(1)(c). |
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Taxes Consolidation Act, 1997 |
shall be determined in accordance with sections 413 and 415, with references in section 415 to the first company being construed as references to an equity holder and references to a winding up being construed as including references to any other circumstances in which assets of the company are available for distribution to its equity holders. |
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Taxes Consolidation Act, 1997 |
shall be determined in accordance with sections 413 and 415, with references in section 415 to the first company being construed as references to an equity holder and references to a winding up being construed as including references to any other circumstances in which assets of the company are available for distribution to its equity holders. |
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|
Taxes Consolidation Act, 1997 |
(ii) In applying sections 413 and 415 in determining the percentage of share capital or other amount which a shareholder beneficially owns or is beneficially entitled to under subparagraph (i), no regard shall be had to the provisions of section 411(1)(c). |
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Taxes Consolidation Act, 1997 |
(b) is a partner of the individual solely by virtue of their both being partners in a qualifying investment fund within the meaning of section 508IA or a qualifying partnership. |
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Taxes Consolidation Act, 1997 |
(2)(a) An individual shall not be a qualifying investor if at the date of investment the individual is connected, as determined in accordance with this section and section 600I, with the company. |
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Taxes Consolidation Act, 1997 |
(a) that individual or that associate, as the case may be, may be entitled to relief under section 600M on the disposal of those shares, and |
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| Links to Section 600H (from within TaxSource Total) | ||
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None |
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