Links from Section 31C | ||
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Act | Linked to | Context |
section 61 |
(9) Stocks, marketable securities, units or interests in relation to which this section applies shall be deemed to be land for the purposes of subsection (1)(b) of section 83D (inserted by section 61 of the Finance Act 2017) where, following the conveyance or transfer on sale, the immovable property concerned satisfies the conditions for a repayment under that section. |
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Stamp Duty Consolidation Act, 1999 |
(7A) Where an agreement (within the meaning of section 31D) is chargeable to stamp duty under section 31D and would, but for that section, be treated as a conveyance or transfer on sale for the purposes of subsection (5) (in accordance with subsection (7)), the agreement shall be so treated and not be chargeable to stamp duty under section 31D. |
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Stamp Duty Consolidation Act, 1999 |
(7A) Where an agreement (within the meaning of section 31D) is chargeable to stamp duty under section 31D and would, but for that section, be treated as a conveyance or transfer on sale for the purposes of subsection (5) (in accordance with subsection (7)), the agreement shall be so treated and not be chargeable to stamp duty under section 31D. |
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Stamp Duty Consolidation Act, 1999 |
(7A) Where an agreement (within the meaning of section 31D) is chargeable to stamp duty under section 31D and would, but for that section, be treated as a conveyance or transfer on sale for the purposes of subsection (5) (in accordance with subsection (7)), the agreement shall be so treated and not be chargeable to stamp duty under section 31D. |
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Stamp Duty Consolidation Act, 1999 |
(9) Stocks, marketable securities, units or interests in relation to which this section applies shall be deemed to be land for the purposes of subsection (1)(b) of section 83D (inserted by section 61 of the Finance Act 2017) where, following the conveyance or transfer on sale, the immovable property concerned satisfies the conditions for a repayment under that section. |
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Stamp Duty Consolidation Act, 1999 |
“units” has the same meaning as in section 88(1)(a). |
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Stamp Duty Consolidation Act, 1999 |
(4) Notwithstanding section 88 or the charge to stamp duty applied under the Heading “CONVEYANCE or TRANSFER on sale of any stocks or marketable securities” in Schedule 1, where the circumstances in— |
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Taxes Consolidation Act, 1997 |
“company” has the same meaning as in section 4 of the Act of 1997; |
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Taxes Consolidation Act, 1997 |
“connected person” has the same meaning as in section 10 of the Act of 1997 and a person who is connected shall be construed accordingly; |
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Taxes Consolidation Act, 1997 |
“IREF”, subject to paragraph (b), has the same meaning as in section 739K(1) of the Act of 1997; |
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Taxes Consolidation Act, 1997 |
(b) For the purposes of the definition of “IREF” in paragraph (a), the definition of “IREF” in section 739K(1) of the Act of 1997 shall be read as if there were inserted after the words “investment undertaking” in the first four places where they occur the words “or collective investment scheme to which section 88(1)(b)(ii) applies”. |
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Taxes Consolidation Act, 1997 |
(i) stocks or marketable securities in a company, other than an investment undertaking within the meaning of section 739B of the Act of 1997 that is not an IREF, |
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Taxes Consolidation Act, 1997 |
(c) was held as trading stock (within the meaning of section 89 of the Act of 1997) by the company, IREF or partnership, as the case may be. |
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Taxes Consolidation Act, 1997 |
“company” has the same meaning as in section 4 of the Act of 1997; |
|
Taxes Consolidation Act, 1997 |
“connected person” has the same meaning as in section 10 of the Act of 1997 and a person who is connected shall be construed accordingly; |
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Taxes Consolidation Act, 1997 |
(b) For the purposes of the definition of “IREF” in paragraph (a), the definition of “IREF” in section 739K(1) of the Act of 1997 shall be read as if there were inserted after the words “investment undertaking” in the first four places where they occur the words “or collective investment scheme to which section 88(1)(b)(ii) applies”. |
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Taxes Consolidation Act, 1997 |
(c) was held as trading stock (within the meaning of section 89 of the Act of 1997) by the company, IREF or partnership, as the case may be. |
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Taxes Consolidation Act, 1997 |
(i) stocks or marketable securities in a company, other than an investment undertaking within the meaning of section 739B of the Act of 1997 that is not an IREF, |
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Taxes Consolidation Act, 1997 |
“IREF”, subject to paragraph (b), has the same meaning as in section 739K(1) of the Act of 1997; |
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Taxes Consolidation Act, 1997 |
(b) For the purposes of the definition of “IREF” in paragraph (a), the definition of “IREF” in section 739K(1) of the Act of 1997 shall be read as if there were inserted after the words “investment undertaking” in the first four places where they occur the words “or collective investment scheme to which section 88(1)(b)(ii) applies”. |
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Links to Section 31C (from within TaxSource Total) | ||
Act | Linked from | Context |
Stamp Duty Consolidation Act, 1999 |
(b) units (within the meaning of section 88(1)(a)) in an IREF (within the meaning of section 31C), or |
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Stamp Duty Consolidation Act, 1999 |
(22) Where subsection (12) or (13) applies and the conveyance or transfer on sale, or the contract or agreement, as the case may be, referred to in those subsections would also be chargeable to stamp duty under section 31C or 31D, then those sections shall operate to charge stamp duty only as respects that part of the value of the stocks, marketable securities, units or interests, as the case may be, that is not derived from a relevant residential unit. |
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Stamp Duty Consolidation Act, 1999 |
(b) |