No 39 of 1997, Section 831B, Link Report

Links from Section 831B
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0009.html	(i)subsections (2) to (10) of section 9 shall apply with any necessary modifications,
Taxes Consolidation Act, 1997	sec0021B.html	(i) out of the profits (within the meaning of section 21B(1)(a)) of the relevant subsidiary, or
Taxes Consolidation Act, 1997	sec0021B.html	(III) any interest or other income from debt claims providing rights to participate in a company’s profits (within the meaning of section 21B(1)(a)),
Taxes Consolidation Act, 1997	sec0138.html	(ii) Case IV of Schedule D in accordance with section 138,
Taxes Consolidation Act, 1997	sec0411.html	(I) without regard to paragraph (c) of section 411(1) in so far as that paragraph relates to those sections, and
Taxes Consolidation Act, 1997	sec0413.html	(iii)sections 413 to 419 shall apply with any necessary modifications as they apply for the purposes of Chapter 5 of Part 12 but—
Taxes Consolidation Act, 1997	sec0419.html	(iii)sections 413 to 419 shall apply with any necessary modifications as they apply for the purposes of Chapter 5 of Part 12 but—
Taxes Consolidation Act, 1997	sec0419.html	(II) as if the following subsection were substituted for subsection (1) of section 419:
Taxes Consolidation Act, 1997	sec0626B.html	(b) if the relevant distribution is made by the relevant subsidiary in respect of the relevant subsidiary’s share capital out of the assets of the relevant subsidiary, where any gain on the disposal of that share capital by the parent company on the date on which the relevant distribution is made would not be a chargeable gain in accordance with section 626B.
Taxes Consolidation Act, 1997	sec0738.html	(b) an undertaking for collective investment (within the meaning of section 738) which is a company.
Taxes Consolidation Act, 1997	sec0743.html	(V) any dividend paid or other distribution made by an offshore fund as construed in accordance with section 743;
Taxes Consolidation Act, 1997	sec0826.html	(b) not being such an EEA state, a territory with the government of which arrangements having the force of law by virtue of section 826(1) have been made, or
Taxes Consolidation Act, 1997	sec0826.html	(c) not being a territory referred to in paragraph (a) or (b), a territory with the government of which arrangements have been made which on completion of the procedures set out in section 826(1) will have the force of law,
Taxes Consolidation Act, 1997	sec0835AY.html	(IV) any amount considered to be interest equivalent (within the meaning of section 835AY), or
Taxes Consolidation Act, 1997	sec0835YA.html	“listed territory” has the same meaning as it has in section 835YA subject to the modification that references to ‘an accounting period beginning’ shall be read as references to ‘the making of a distribution’;
Links to Section 831B (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0129A.html	(6) Subsection (2) shall not apply to such amount of a distribution as is paid out of profits arising before the paying company became resident in the State, where, if the distribution had been paid on the last date before the date the paying company became resident in the State (or the last such date where there was more than one date), corporation tax would not have been chargeable on the distribution under section 831B if a relevant claim under subsection (8) of section 831B had been made under that section.
Taxes Consolidation Act, 1997	sec0129A.html	(6) Subsection (2) shall not apply to such amount of a distribution as is paid out of profits arising before the paying company became resident in the State, where, if the distribution had been paid on the last date before the date the paying company became resident in the State (or the last such date where there was more than one date), corporation tax would not have been chargeable on the distribution under section 831B if a relevant claim under subsection (8) of section 831B had been made under that section.
Taxes Consolidation Act, 1997	sec0753C.html	(4) Where the specified amount is in excess of the amount of any corresponding manufactured payment paid, then, notwithstanding Part 2, section 129, ~~section 129A or section 138~~ section 129A, section 138 or section 831B, that excess amount shall be charged to tax pursuant to section 753B(2)(b).
Taxes Consolidation Act, 1997	sec0835E.html	(II) corporation tax under Schedule D, in respect of the profits or gains or losses arising from the arrangement concerned, where any profits or gains or losses of the acquirer arising directly or indirectly from the relevant activities of the acquirer are or, if there were any such profits or gains or losses, would be, chargeable to corporation tax under Schedule D for the chargeable period, or would be chargeable to corporation tax but for ~~section 129~~ section 129 or 831B, and the acquirer is resident in the State for the chargeable period.
Taxes Consolidation Act, 1997	sec0835Q.html	(ii) where subparagraph (ii) of paragraph (a) applies, in respect of which a relevant claim under subsection (8) of section 831B has not been made under that section in respect of the accounting period.