Links from Section 600S | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(1) Where, in an accounting period, a qualifying company issued shares in respect of which an entitlement to claim relief under section 600M may apply on the disposal of those shares, subsections (2) to (5) shall apply to the qualifying company for the period. |
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Taxes Consolidation Act, 1997 |
(2) A qualifying company shall include details of the qualifying investment in a return required under Part 41A for the accounting period in which the eligible shares were issued, and the company shall, notwithstanding anything to the contrary in Part 41A or section 1084, be deemed for that accounting period to be a chargeable person for the purposes of Chapter 3 of Part 41A. |
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Links to Section 600S (from within TaxSource Total) | ||
None |