Links from Section 747F | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(2) Where, in connection with a scheme of reconstruction or amalgamation, a person disposes of an old interest and receives in place of that old interest a new interest, the disposal of the old interest shall not give rise to a gain but the new interest shall for the purposes of section 747E(2) be treated as acquired at the same time and at the same cost as the old interest. |
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Links to Section 747F (from within TaxSource Total) | ||
Act | Linked from | Context |
Stamp Duty Consolidation Act, 1999 |
(a) a scheme of reconstruction or amalgamation of an offshore fund to which section 747F of the Taxes Consolidation Act 1997 refers, or |