Links from Section 80 | ||
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Act | Linked to | Context |
1001 |
(b) the successor company is a private company limited by shares, a designated activity company or a public limited company that is not an investment company within the meaning of section 2, 963 or 1001, respectively, of the Companies Act 2014. |
|
963 |
(b) the successor company is a private company limited by shares, a designated activity company or a public limited company that is not an investment company within the meaning of section 2, 963 or 1001, respectively, of the Companies Act 2014. |
|
https://www.irishstatutebook.ie/eli/2014/act/38/enacted/en/html |
unresolved |
“merger” means a merger undertaken in accordance with Chapter 3 of Part 9 or Chapter 16 of Part 17 of the Companies Act 2014; |
https://www.irishstatutebook.ie/eli/2014/act/38/enacted/en/html |
unresolved |
“successor company” and “transferor company” have the meanings given to them by section 461 of the Companies Act 2014; |
https://www.irishstatutebook.ie/eli/2014/act/38/enacted/en/html |
unresolved |
(b) For the purposes of paragraph (a)(i) in so far as it relates to a company with limited liability that is to be registered, a company with limited liability does not include a private company limited by shares to which Part 2 of the Companies Act 2014 applies. |
https://www.irishstatutebook.ie/eli/2014/act/38/enacted/en/html |
unresolved |
(b) the successor company is a private company limited by shares, a designated activity company or a public limited company that is not an investment company within the meaning of section 2, 963 or 1001, respectively, of the Companies Act 2014. |
https://www.irishstatutebook.ie/eli/2014/act/38/enacted/en/html |
unresolved |
(6) In the case of an instrument made for the purposes of or in connection with a transfer to a company (within the meaning of the Companies Act 2014), subsection (5) shall not apply unless the instrument is executed within the period of 12 months from the date of the registration of the acquiring company or the date of the resolution to increase the nominal share capital of the acquiring company. |
https://www.irishstatutebook.ie/eli/2014/act/38/enacted/en/html |
unresolved |
(a) a merger undertaken in accordance with Chapter 3 of Part 9 of the Companies Act 2014— |
https://www.irishstatutebook.ie/eli/2014/act/38/enacted/en/html |
unresolved |
(b) a merger undertaken in accordance with Chapter 16 of Part 17 of the Companies Act 2014, the order made under section 1144 of that Act shall be regarded as a conveyance on sale. |
https://www.irishstatutebook.ie/eli/2014/act/38/section/461/enacted/en/html#sec461.html |
unresolved |
“successor company” and “transferor company” have the meanings given to them by section 461 of the Companies Act 2014; |
section 1144 |
(b) a merger undertaken in accordance with Chapter 16 of Part 17 of the Companies Act 2014, the order made under section 1144 of that Act shall be regarded as a conveyance on sale. |
|
section 2 |
(b) the successor company is a private company limited by shares, a designated activity company or a public limited company that is not an investment company within the meaning of section 2, 963 or 1001, respectively, of the Companies Act 2014. |
|
section 202(1) |
(i) the resolution referred to in paragraph (a)(ii) of section 202(1) of that Act, in the case of a merger effected by way of the summary approval procedure (within the meaning of section 202 of that Act), or |
|
Stamp Duty Consolidation Act, 1999 |
(ii) an EEA State within the meaning of section 80A, or |
|
Stamp Duty Consolidation Act, 1999 |
then the exemption shall cease to be applicable and stamp duty shall be chargeable in respect of the conveyance or transfer
as if
|
|
Stamp Duty Consolidation Act, 1999 |
(i) the resolution referred to in paragraph (a)(ii) of section 202(1) of that Act, in the case of a merger effected by way of the summary approval procedure (within the meaning of section 202 of that Act), or |
|
Stamp Duty Consolidation Act, 1999 |
(ii) the order made under section 480(2) of that Act, in the case of a merger effected otherwise than by way of the summary approval procedure (within the foregoing meaning), |
|
Links to Section 80 (from within TaxSource Total) | ||
None |