| Links from Section 638A | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(4)Any right of appeal in relation to an appealable matter (as defined in section 949A) conferred on a transferor company shall be treated as conferred on the successor company. |
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Taxes Consolidation Act, 1997 |
“the Acts” has the meaning assigned to it by section 1077A; |
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| Links to Section 638A (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1A)(a) In this subsection “division”, “merger”, “successor company” and “transferor company” have the same meaning as in section 638A (inserted by the Finance Act 2017). |
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|
Taxes Consolidation Act, 1997 |
(7) Where by virtue of section 587 shares are to be treated as cancelled or extinguished as a result of a merger or division within the meaning of section 638A (inserted by the Finance Act 2017) and replaced by a new issue, references in this section to a disposal of shares include references to the occasion of the shares being so treated. |
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|
Taxes Consolidation Act, 1997 |
‘merger’ and ‘division’ have the same meaning as in section 638A; |
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|
Taxes Consolidation Act, 1997 |
“successor company” has the meaning assigned to it by section 638A(1); |
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Taxes Consolidation Act, 1997 |
“transferor company” has the meaning assigned to it by section 638A(1). |
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