Link Report

This report lists all the outbound links from Section 817V under the heading Links from Section 817V.

Sections and schedules within TaxSource Total linking to Section 817V are listed under Links to Section 817V (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 817V
Act Linked to Context

Taxes Consolidation Act, 1997

sec0036.html

(4) Where this section applies to a relevant payment of interest on a security referred to in section 37(2), section 36(2) shall apply as if ‘shall be paid without the deduction of tax, but all such interest’ were omitted.

Taxes Consolidation Act, 1997

sec0037.html

(4) Where this section applies to a relevant payment of interest on a security referred to in section 37(2), section 36(2) shall apply as if ‘shall be paid without the deduction of tax, but all such interest’ were omitted.

Taxes Consolidation Act, 1997

sec0064.html

(2)Sections 64(2), 198(1)(c), 246(3), 246A(3)(a)(A) and 246A(3)(b)(A) shall not apply to a relevant payment of interest to which this section applies.

Taxes Consolidation Act, 1997

sec0064.html

(a) to which section 64(2)(b)(i) or 246A(3)(a)(A) would apply, but for subsection (2), or

Taxes Consolidation Act, 1997

sec0198.html

(2)Sections 64(2), 198(1)(c), 246(3), 246A(3)(a)(A) and 246A(3)(b)(A) shall not apply to a relevant payment of interest to which this section applies.

Taxes Consolidation Act, 1997

sec0246.html

(2)Sections 64(2), 198(1)(c), 246(3), 246A(3)(a)(A) and 246A(3)(b)(A) shall not apply to a relevant payment of interest to which this section applies.

Taxes Consolidation Act, 1997

sec0246.html

(3)Subsection (2) of section 246 shall apply to a relevant payment of interest to which this section applies as if a reference to a payment of yearly interest in that subsection were a reference to a relevant payment of interest to which this section applies.

Taxes Consolidation Act, 1997

sec0246.html

(8) Nothing in this section shall result in the application of section 246(2) to an entity other than a company which makes a relevant payment of interest.

Taxes Consolidation Act, 1997

sec0246A.html

(2)Sections 64(2), 198(1)(c), 246(3), 246A(3)(a)(A) and 246A(3)(b)(A) shall not apply to a relevant payment of interest to which this section applies.

Taxes Consolidation Act, 1997

sec0246A.html

(2)Sections 64(2), 198(1)(c), 246(3), 246A(3)(a)(A) and 246A(3)(b)(A) shall not apply to a relevant payment of interest to which this section applies.

Taxes Consolidation Act, 1997

sec0246A.html

(a) to which section 64(2)(b)(i) or 246A(3)(a)(A) would apply, but for subsection (2), or

Taxes Consolidation Act, 1997

sec0246A.html

(b) to which section 246A(3)(b)(A) would apply, but for subsection (2), solely by virtue of section 246A(3)(b)(ii)(I),

Taxes Consolidation Act, 1997

sec0246A.html

(b) to which section 246A(3)(b)(A) would apply, but for subsection (2), solely by virtue of section 246A(3)(b)(ii)(I),

Links to Section 817V (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0198.html

(c) Notwithstanding any other provision of the Income Tax Acts but subject to section 817V and without prejudice to any charge under the Corporation Tax Acts on the profits of such a person—

Taxes Consolidation Act, 1997

sec0246.html

(3) Subsection (2) Subject to section 817V, subsection (2) shall not apply to—

Taxes Consolidation Act, 1997

sec0246A.html

(3) As respects Subject to section 817V, as respects any payment made in respect of a wholesale debt instrument—

Taxes Consolidation Act, 1997

sec0036.html

(2) The interest on all Subject to section 817V, the interest on all securities issued, or deemed to have been issued, subject to the condition referred to in subsection (1) shall be paid without deduction of tax, but all such interest shall be chargeable under Case III of Schedule D and, where any funds under the control of any court or public department are invested in any such securities, the person in whose name the securities are invested shall be the person so chargeable in respect of the interest on those securities.

Taxes Consolidation Act, 1997

sec0452A.html

(3) Section 130(2)(d)(iv) shall not apply to an amount of interest to which section 817V(1) applies from which tax has been properly deducted at the standard rate in force at the time of the payment in accordance with section 246(2) and such tax is not refundable.

Taxes Consolidation Act, 1997

sec0064.html

(2) Section 246(2) Subject to section 817V, section 246(2) shall not apply to interest paid on any quoted Eurobond where—