Links from Section 739M | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(3) A
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Taxes Consolidation Act, 1997 |
(a) subject to section 739N, the IREF is a personal portfolio IREF in respect of the unit holder, or |
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Links to Section 739M (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(g)contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
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Taxes Consolidation Act, 1997 |
(g)contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
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Taxes Consolidation Act, 1997 |
(f)contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
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Taxes Consolidation Act, 1997 |
(f)contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
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Taxes Consolidation Act, 1997 |
(g) contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
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Taxes Consolidation Act, 1997 |
(g) contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
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Taxes Consolidation Act, 1997 |
(g) contains a certificate by the declarer stating whether or not the unit holder is a specified person after the application of section 739M, |
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Taxes Consolidation Act, 1997 |
(V)an investment undertaking, other than an investment undertaking which would be a personal portfolio IREF (within the meaning of section 739M) if all references in that section to IREFs were references to investment undertakings, and references to IREF assets and IREF business were references to the assets and activities of that investment undertaking, |
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Taxes Consolidation Act, 1997 |
(a)an IREF would otherwise be a personal portfolio IREF in accordance with section 739M(3)(a), and |
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Taxes Consolidation Act, 1997 |
(b)the
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Taxes Consolidation Act, 1997 |
(2)Where an IREF would only be a personal portfolio IREF of a unit holder in accordance with section 739M(3)(a) because of a scheme of amalgamation to which section 739D(8C) applied, the IREF shall not be considered to be a personal portfolio IREF in respect of the unit holder concerned. |
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Taxes Consolidation Act, 1997 |
(3)Where an IREF would be a personal portfolio IREF of a unit holder in accordance with section 739M(3)(a) solely because a person connected with the unit holder may select or influence the IREF assets or IREF business where that connected person can not— |