Link Report

This report lists all the outbound links from Section 705N under the heading Links from Section 705N.

Sections and schedules within TaxSource Total linking to Section 705N are listed under Links to Section 705N (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 705N
Act Linked to Context

Taxes Consolidation Act, 1997

sec0705B.html

Where for an accounting period a REIT or group REIT does not comply with the provisions of section 705B(1)(b)(iv) section 705B(1)(b)(vi) in respect of the requirement to distribute at least 85 per cent of its property income—

Links to Section 705N (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0705IA.html

then any amount not so invested or distributed shall, for the purposes of applying the condition specified in section 705B(1)(b)(vi) and for the purposes of section 705N(a), be treated as property income of the REIT or group REIT arising in the accounting period in which the first mentioned period expires or the specified date falls.