No 39 of 1997, Section 739I, Link Report

Links from Section 739I
Act	Linked to	Context
Investment Funds, Companies and Miscellaneous Provisions Act 2005	index.html	(i) a collective investment undertaking being an unincorporated body established by a management company under which the participants by contractual arrangement participate and share in the property of the collective investment undertaking as co-owners, where it is expressly stated in its deed of constitution to be established pursuant to the Investment Funds, Companies and Miscellaneous Provisions Act 2005 and which holds an authorisation issued in accordance with that Act and which is not established pursuant to Council Directive No. 85/611/EEC of 20 December 1985², as amended from time to time, or
Taxes Consolidation Act, 1997	sec0237.html#part8	(5) Notwithstanding Chapter 4 of Part 8, that Chapter shall apply to a deposit (within the meaning of that Chapter) to which a common contractual fund is for the time being entitled as if such deposit were not a relevant deposit within the meaning of that Chapter.
Taxes Consolidation Act, 1997	sec0256.html#part8-chap4	(5) Notwithstanding Chapter 4 of Part 8, that Chapter shall apply to a deposit (within the meaning of that Chapter) to which a common contractual fund is for the time being entitled as if such deposit were not a relevant deposit within the meaning of that Chapter.
Links to Section 739I (from within TaxSource Total)
Act	Linked from	Context
Capital Acquisitions Tax Consolidation Act, 2003	sec0075.html	“common contractual fund” has the meaning assigned to it by section 739I of the Taxes Consolidation Act 1997;
Capital Acquisitions Tax Consolidation Act, 2003	sec0075.html	“unit”, in relation to a common contractual fund, has the meaning assigned to it by section 739I of the Taxes Consolidation Act 1997;
Stamp Duty Consolidation Act, 1999	sec0082C.html	“common contractual fund” has the meaning given to it by section 739I(1)(a)(i) of the Act of 1997;
Stamp Duty Consolidation Act, 1999	sec0088.html	(ia) units in a common contractual fund within the meaning of section 739I of the Taxes Consolidation Act 1997,
Stamp Duty Consolidation Act, 1999	sec0088B.html	“domestic fund” means an investment undertaking within the meaning of section 739B of the Taxes Consolidation Act 1997 other than an investment undertaking referred to in section 739I(1)(a)(ii) of that Act;
Stamp Duty Consolidation Act, 1999	sec0088D.html	(2)Subsection (1) shall not apply to an instrument made for the purposes of or in connection with a scheme for the reconstruction or amalgamation of a common contractual fund within the meaning of section 739I(1)(a)(ii) of the Taxes Consolidation Act 1997.
Taxes Consolidation Act, 1997	sec0172A.html	(iv) a common contractual fund within the meaning of section 739I (inserted by the Finance Act 2005),
Taxes Consolidation Act, 1997	sec0246.html	(d) a common contractual fund within the meaning given to it in section 739I~~(inserted by the Finance Act 2005);~~ (inserted by the Finance Act 2005), or
Taxes Consolidation Act, 1997	sec0739H.html	(3)(a) This section applies to a scheme for the reconstruction of a common contractual fund or funds (within the meaning of section 739I(1)(a)(i)) or to the amalgamation of 2 or more such funds as it would apply to a scheme of reconstruction or amalgamation if “investment undertaking” included a common contractual fund within the meaning of section 739I(1)(a)(i).
Taxes Consolidation Act, 1997	sec0739H.html	(3)(a) This section applies to a scheme for the reconstruction of a common contractual fund or funds (within the meaning of section 739I(1)(a)(i)) or to the amalgamation of 2 or more such funds as it would apply to a scheme of reconstruction or amalgamation if “investment undertaking” included a common contractual fund within the meaning of section 739I(1)(a)(i).
Taxes Consolidation Act, 1997	sec0739H.html	(b) For the purposes of this subsection the definitions of “investment undertaking”, “unit” and “unit holder” shall apply, with any necessary modifications, to a common contractual fund within the meaning of section 739I(1)(a)(i) as they apply to an investment undertaking within the meaning of paragraph (b) of the definition of “investment undertaking”.
Taxes Consolidation Act, 1997	sec0835AVB.html	(a) a common contractual fund, within the meaning of section 739I,
Taxes Consolidation Act, 1997	sec0891C.html	(a) “investment undertaking” has the same meaning as in section 739B(1) but does not include a common contractual fund within the meaning of ~~section 739I~~ section 739I or an investment limited partnership within the meaning of section 739J;