Links from Section 600N | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(b) The modifications set out in this paragraph are that section 600J applies to an investment by a qualifying partnership as if— |
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Taxes Consolidation Act, 1997 |
(3)(a) Where a qualifying partnership makes an investment of at least €20,000 in eligible shares in a qualifying company that would be, if it were made directly by an individual, a qualifying investment subject to the modifications set out in paragraph (b), then, section 600M shall apply to the disposal of those eligible shares apportionable to a partner referred to in subsection (1)(a) subject to the modifications set out in subsection (4). |
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Taxes Consolidation Act, 1997 |
(4) In applying section 600M to the disposal of an investment in eligible shares which was made by an individual through a qualifying partnership, subsection (3) of that section shall apply as if references to ‘17 per cent’ were references to ‘15 per cent’. |
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Links to Section 600N (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
“qualifying partnership” shall be construed in accordance with section 600N; |