Links from Section 739N | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(5) Section 29(3) shall not apply to the disposal of an asset which derives its value, or the greater part of its value, directly or indirectly from units in an IREF. |
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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 |
(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— |
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Links to Section 739N (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(a) subject to section 739N, the IREF is a personal portfolio IREF in respect of the unit holder, or |