| Links from Section 734 | ||
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| Act | Linked to | Context |
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Companies Act 2014 |
“collective investor”, in relation to an authorised investment company (within the meaning of
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Companies Act 2014 |
(iv) any authorised investment company (within the meaning of
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Customs-Free Airport Act, 1947 |
“the airport” has the same meaning as in the Customs-Free Airport Act, 1947; |
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Irish Collective Asset-management Vehicles Act 2015 |
(v) an authorised ICAV (within the meaning of section 2 of the Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015)); |
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S.I. No. 78 of 1989 |
“relevant Regulations” means the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations, 1989 (S.I. No. 78 of 1989); |
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section 2 |
(v) an authorised ICAV (within the meaning of section 2 of the Irish Collective Asset-management Vehicles Act 2015 (No. 2 of 2015)); |
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Taxes Consolidation Act, 1997 |
(1)(a) In this section and in Schedule 18— |
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Taxes Consolidation Act, 1997 |
“return” means a return under paragraph 1(2) of Schedule 18; |
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Taxes Consolidation Act, 1997 |
(c) Schedule 18 shall apply for the purposes of supplementing this subsection. |
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Taxes Consolidation Act, 1997 |
(a) in so far as any amount of the relevant payment on which the unit holder is to be so charged is or is made out of relevant income, the unit holder shall be charged to tax on that amount under Case IV of Schedule D as if it were an amount of income arising to the unit holder at the time the payment is made, and |
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Taxes Consolidation Act, 1997 |
“accounting period”, in relation to a collective investment undertaking, means the chargeable period or its basis period (within the meaning of section 321(2)) on the income or profits of which the undertaking is chargeable to income tax or corporation tax, as the case may be, for any chargeable period (within the meaning of that section), or would be so chargeable but for an insufficiency of income or profits, and— |
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Taxes Consolidation Act, 1997 |
(b) if but for this subsection section 440 would otherwise apply, it shall not apply to the collective investment undertaking. |
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Taxes Consolidation Act, 1997 |
(i) the airport, the same meaning as it has for the purposes of section 445, or |
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Taxes Consolidation Act, 1997 |
(i) the airport, the same meaning as it has for the purposes of section 445, or |
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Taxes Consolidation Act, 1997 |
(II) a qualified company carrying on relevant trading operations (within the meaning of section 445) so long as those relevant trading operations could be certified by the Minister for Finance as relevant trading operations for the purposes of section 446 if they were carried on in the Area rather than in the airport, |
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Taxes Consolidation Act, 1997 |
(i) sections 445 and 446 have been deleted, and |
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Taxes Consolidation Act, 1997 |
“the Area” has the same meaning as it has for the purposes of section 446; |
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Taxes Consolidation Act, 1997 |
(ii) the Area, the same meaning as it has for the purposes of section 446; |
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Taxes Consolidation Act, 1997 |
(ii) the Area, the same meaning as it has for the purposes of section 446; |
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Taxes Consolidation Act, 1997 |
(I) a qualified company carrying on relevant trading operations (within the meaning of section 446), or |
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Taxes Consolidation Act, 1997 |
(II) a qualified company carrying on relevant trading operations (within the meaning of section 445) so long as those relevant trading operations could be certified by the Minister for Finance as relevant trading operations for the purposes of section 446 if they were carried on in the Area rather than in the airport, |
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Taxes Consolidation Act, 1997 |
(i) sections 445 and 446 have been deleted, and |
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Taxes Consolidation Act, 1997 |
(ii) in which, except to the extent that such units are held by the undertaking itself, the qualifying management company of the undertaking, a company referred to in section 710(2), a specified company or another specified collective investment undertaking, all the holders of units in the undertaking are persons resident outside the State, |
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Taxes Consolidation Act, 1997 |
(b) in so far as any amount of the relevant payment on which the unit holder is to be so charged is or is made out of relevant gains, it shall be treated as a capital distribution within the meaning of section 731 and, if it is not already the case, the Capital Gains Tax Acts shall apply in all respects as if the amount of the relevant payment were a capital distribution made by a unit trust and the unit or units in respect of which it is paid were a unit or units in a unit trust. |
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Taxes Consolidation Act, 1997 |
(7) Section 732 shall not apply as on and from— |
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Taxes Consolidation Act, 1997 |
(i) a qualifying unit trust (within the meaning of section 732), and |
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Taxes Consolidation Act, 1997 |
(8) Section 805 shall not apply to a collective investment undertaking if but for this subsection it would otherwise apply. |
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Taxes Consolidation Act, 1997 |
(10) Notwithstanding section 1034, a person not resident in the State shall not by virtue of that section be assessable and chargeable in the name of an agent in respect of a relevant payment made out of the relevant profits of a collective investment undertaking. |
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Unit Trusts Act, 1990 |
(i) a unit trust scheme which is or is deemed to be an authorised unit trust scheme (within the meaning of the Unit Trusts Act, 1990) and which has not had its authorisation under that Act revoked, |
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| Links to Section 734 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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(a) in section 734(6)(b) by substituting “such apportionment shall be made” for “the inspector or on appeal the Appeal Commissioners shall make such apportionment”, |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(1) Notwithstanding any other provision of the Acts, this paragraph shall apply for the purpose of regulating the time and manner in which tax deducted in accordance with section 734(5) shall be accounted for and paid. |
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Taxes Consolidation Act, 1997 |
(2) A collective investment undertaking which is not a specified collective investment undertaking shall, within 15 days from the 5th day of April each year, make a return to the Collector-General of all amounts from which it was required by section 734(5) to deduct tax in the year ending on that date and of the amount of appropriate tax which it was required to deduct from those amounts. |
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Taxes Consolidation Act, 1997 |
2. Where a collective investment undertaking other than a specified collective investment undertaking makes a relevant payment from which appropriate tax is deductible in accordance with section 734(5), or would be so deductible but for paragraphs (i) and (ii) of the definition of “appropriate tax” in section 734(1)(a), it shall give to the unit holder to whom the relevant payment is made a statement showing— |
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Taxes Consolidation Act, 1997 |
2. Where a collective investment undertaking other than a specified collective investment undertaking makes a relevant payment from which appropriate tax is deductible in accordance with section 734(5), or would be so deductible but for paragraphs (i) and (ii) of the definition of “appropriate tax” in section 734(1)(a), it shall give to the unit holder to whom the relevant payment is made a statement showing— |
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Taxes Consolidation Act, 1997 |
(b) the amount equal to the aggregate of the appropriate tax deducted from the relevant payment and any amount or amounts deducted pursuant to paragraphs (i) and (ii) of the definition of “appropriate tax” in section 734(1)(a) in determining the appropriate tax or, if by reason of those paragraphs there was no appropriate tax to deduct from the amount of the relevant payment, the aggregate of the amounts referred to in those paragraphs in so far as they refer to the relevant payment, |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
section 734 of the Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
section 734 of the Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
section 734 of the Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(i) a collective investment undertaking within the meaning of section 734, |
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Taxes Consolidation Act, 1997 |
(II) a specified collective investment undertaking (within the meaning of section 734), |
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Taxes Consolidation Act, 1997 |
(ii) by a specified collective investment undertaking within the meaning of section 734, |
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Taxes Consolidation Act, 1997 |
(2) Notwithstanding section 734, a unit trust scheme to which this section applies shall be deemed not to be a collective investment undertaking for the purposes of that section and Schedule 18. |
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Taxes Consolidation Act, 1997 |
(1) Where the trustees of a unit trust scheme (within the meaning the Unit Trusts Act, 1990), which apart from section 735 would be a collective investment undertaking for the purposes of section 734 and Schedule 18, have not later than the 1st day of November, 1992— |
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Taxes Consolidation Act, 1997 |
then, notwithstanding section 735, the unit trust scheme (in this section referred to as “the relevant unit trust”) shall be deemed to be and to have been a collective investment undertaking for the purposes of section 734 and Schedule 18 with effect from the 1st day of April, 1992. |
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Taxes Consolidation Act, 1997 |
(6)(a) Notwithstanding section 734, a special investment scheme shall not be a collective investment undertaking for the purposes of that section and Schedule 18; but a special investment scheme shall continue to be treated as a collective investment undertaking (within the meaning of section 734) for the purposes of section 206(a) of the Finance Act, 1992. |
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Taxes Consolidation Act, 1997 |
(6)(a) Notwithstanding section 734, a special investment scheme shall not be a collective investment undertaking for the purposes of that section and Schedule 18; but a special investment scheme shall continue to be treated as a collective investment undertaking (within the meaning of section 734) for the purposes of section 206(a) of the Finance Act, 1992. |
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Taxes Consolidation Act, 1997 |
which is neither a specified collective investment undertaking (within the meaning of section 734(1)) nor an offshore fund (within the meaning of section 743); |
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Taxes Consolidation Act, 1997 |
(2)(a) Other than in the case of subsections (7) to (9) of section 734, that section shall not apply, and the following provisions of this section shall apply, to an undertaking for collective investment as respects the chargeable periods of the undertaking ending on or after— |
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Taxes Consolidation Act, 1997 |
“specified collective investment undertaking” and “specified company” have, respectively, the meanings assigned to them in section 734(1); |
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Taxes Consolidation Act, 1997 |
(4) Where this Chapter applies to an investment undertaking, sections 734, 738 and 739 shall not apply to that investment undertaking or to unit holders in relation to that investment undertaking. |
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Taxes Consolidation Act, 1997 |
(c) references to an amount invested by a unit holder in an investment undertaking for the acquisition of a unit shall, where the investment undertaking was on 31 March 2000 a specified collective investment undertaking and the unit was at that time a unit (within the meaning of section 734(1)) held by the unit holder as a unit holder (within the meaning of the said section) in relation to the specified collective investment undertaking, be references to the amount invested by the unit holder for the acquisition of the unit (within the said meaning) of the specified collective investment undertaking, or where that unit was otherwise acquired by the unit holder, the value of that unit at its date of acquisition by the unit holder. |
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Taxes Consolidation Act, 1997 |
(i) the unit holder was a unit holder (within the meaning of section 734(1)) in relation to that specified collective investment undertaking at that time and the investment undertaking on or before 30 June 2000 makes to the Collector-General a declaration in accordance with paragraph 12 of Schedule 2B, or |
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