| Links from Section 730 | ||
|---|---|---|
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None |
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| Links to Section 730 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Capital Acquisitions Tax Consolidation Act, 2003 |
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Taxes Consolidation Act, 1997 |
(4) In the application of section 730(3)(c) to an offshore fund, for “more than 10 per cent”, in so far as it would otherwise refer to the share capital of a trading company or to any class of such share capital, “50 per cent or more” shall be substituted. |
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