| Links from Section 805 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(5) A notice given to trustees under any provision specified in column 1 or 2 of Schedule 29 may require that a return of the income arising to them shall include particulars of the manner in which the income has been applied, including particulars as to the exercise by them of any discretion and of the persons in whose favour that discretion has been so exercised. |
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Taxes Consolidation Act, 1997 |
(c) is not income arising under a trust established for charitable purposes only or income from investments, deposits or other property held for the purposes of a fund or scheme established for the sole purpose of providing relevant benefits within the meaning of section 770, |
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Taxes Consolidation Act, 1997 |
“personal representative” has the same meaning as in section 799(1); |
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Taxes Consolidation Act, 1997 |
(b) This subsection shall be construed together with Chapter 1 of this Part. |
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| Links to Section 805 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(a) section 805 shall not apply to income consisting of dividends on those shares received by the trustees, and |
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Taxes Consolidation Act, 1997 |
(8) Section 805 shall not apply to a collective investment undertaking if but for this subsection it would otherwise apply. |
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Taxes Consolidation Act, 1997 |
(i) income tax in respect of income arising to a special investment scheme shall be chargeable at the standard rate, and such income shall not be charged to an additional duty of income tax under section 805, and |
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