No 39 of 1997, Section 739Q, Link Report

Links from Section 739Q
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0739O.html	(2)Notwithstanding section 739P(5) and subject to section 739T, repayment of withholding tax in respect of an IREF taxable event shall be made to a relevant person to the extent provided for in an arrangement made with the government of a territory outside the State having the force of law under the procedures set out in section 826(1) and the rate of tax specified in section 739O(2)(c) shall be the rate applicable pursuant to the relevant arrangement.
Taxes Consolidation Act, 1997	sec0739O.html	then that ~~scheme~~ pension scheme, undertaking or company, as the case may be, shall be entitled to a refund of withholding tax as if the units concerned were directly held and to make a claim to the Revenue Commissioners for repayment of that withholding tax in the form prescribed by the Revenue Commissioners and the rate of tax specified in section 739O(2)(c) shall be reduced accordingly.
Taxes Consolidation Act, 1997	sec0739P.html	(1) In this section, “relevant person” means a specified person, who during an accounting period was subject to withholding tax on an IREF taxable event and would but for section 739P be entitled to a repayment of tax.
Taxes Consolidation Act, 1997	sec0739P.html	(2)Notwithstanding section 739P(5) and subject to section 739T, repayment of withholding tax in respect of an IREF taxable event shall be made to a relevant person to the extent provided for in an arrangement made with the government of a territory outside the State having the force of law under the procedures set out in section 826(1) and the rate of tax specified in section 739O(2)(c) shall be the rate applicable pursuant to the relevant arrangement.
Taxes Consolidation Act, 1997	sec0739P.html	(3)Notwithstanding section 739P(5), where a ~~scheme~~ pension scheme, undertaking or company, as referred to in paragraphs (a) to (c) or (f) of the definition of “specified person”, can prove—
Taxes Consolidation Act, 1997	sec0739R.html	(4) For the purposes of section 865(2) the return made by the IREF under section 739R shall be deemed to be a return made by the unit holder for the purposes of an assessment to tax.
Taxes Consolidation Act, 1997	sec0739T.html	(2)Notwithstanding section 739P(5) and subject to section 739T, repayment of withholding tax in respect of an IREF taxable event shall be made to a relevant person to the extent provided for in an arrangement made with the government of a territory outside the State having the force of law under the procedures set out in section 826(1) and the rate of tax specified in section 739O(2)(c) shall be the rate applicable pursuant to the relevant arrangement.
Taxes Consolidation Act, 1997	sec0826.html	(2)Notwithstanding section 739P(5) and subject to section 739T, repayment of withholding tax in respect of an IREF taxable event shall be made to a relevant person to the extent provided for in an arrangement made with the government of a territory outside the State having the force of law under the procedures set out in section 826(1) and the rate of tax specified in section 739O(2)(c) shall be the rate applicable pursuant to the relevant arrangement.
Taxes Consolidation Act, 1997	sec0865.html	(4) For the purposes of section 865(2) the return made by the IREF under section 739R shall be deemed to be a return made by the unit holder for the purposes of an assessment to tax.
Links to Section 739Q (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0739O.html	(i) shall be chargeable to income tax for that year, subject to section 739Q, at the rate of 20 per cent, and
Taxes Consolidation Act, 1997	sec0739P.html	(5) Other than as provided for in section 739Q, no repayment of any IREF withholding tax shall be made to any person receiving or entitled to the IREF taxable amount.
Taxes Consolidation Act, 1997	sec0739QA.html	(1) A person who is entitled to a full refund of any withholding tax under section 739Q(3) (in this section referred to as the “indirect investor”) may, in advance of an IREF taxable event in respect of which withholding tax under section 739P or section 739T would arise, apply to the Revenue Commissioners for a certificate that—
Taxes Consolidation Act, 1997	sec0739QA.html	(f) confirmation that the indirect investor would be entitled to a refund of tax under section 739Q(3).
Taxes Consolidation Act, 1997	sec0739T.html	(5) Repayment of withholding tax deducted in respect of a unit holder in accordance with this section in respect of an IREF taxable event shall be made to a relevant person, within the meaning of section 739Q, to the extent provided for in an arrangement made with the government of a territory outside the State having the force of law under the procedures set out in section 826(1) and the rate of tax in section 739O(2)(c) shall be the rate applicable pursuant to the relevant arrangement.