| Links from Section 787I | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(3) Exemption from income tax shall, on a claim being made in that behalf, be allowed in respect of underwriting commissions if, or to such extent as the Revenue Commissioners are satisfied that, the underwriting commissions are applied for the purposes of the PRSA, and in respect of which the administrator of the PRSA would, but for this subsection, be chargeable to tax under Case IV of Schedule D. |
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| Links to Section 787I (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(i) is a person who is entitled to exemption from income tax and capital gains tax by virtue of section 787I (as inserted by section 4 of the Pensions (Amendment) Act, 2002) and the units held are assets of a PRSA (within the meaning of Chapter 2A of Part 30) and the PRSA administrator (within the meaning of that Chapter 2A) has made a declaration to the investment undertaking in accordance with paragraph 9A of Schedule 2B, |
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|
Taxes Consolidation Act, 1997 |
(1) Notwithstanding any other provisions of this Part or Part 19, where the amount to be regarded as a distribution for the purposes of section 784A is determined in accordance with subsection (1B)(h) of that section, then the provisions of section 774(3), 784(4), 785(5), 787I(1), 608(2) or 608(3) shall not apply to any income or gains, to which those provisions would, but for this section, otherwise apply, that arise to the pension investor (within the meaning of subsection (1B)(h) of section 784A) where the circumstances described in subparagraphs (i) and (ii) of subsection (1B)(h) of section 784A arise. |
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Taxes Consolidation Act, 1997 |
(2) With effect from 1 January 2024, where a person chargeable is allowed an exemption from income tax under section 774(3), 784(4), 784A(2), 787I(1) or 787AC(1), or an exemption from capital gains tax under section 784A(2), as the case may be, in relation to rents receivable from a qualifying lease, the exemption concerned shall not be allowed unless the tenancy is registered under Part 7 of the Act of 2004 in respect of the qualifying lease. |
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