| Links from Section 739LC | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(4) Notwithstanding section 739KA, a loan which is a third-party debt shall not cease to be so treated where the lender becomes an associate of the IREF solely on account of the enforcement of any security granted as a bona fide condition of, or in connection with, the loan. |
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|
Taxes Consolidation Act, 1997 |
(a) an amount of income is treated as arising to an IREF under section 739LA or 739LAA, and |
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|
Taxes Consolidation Act, 1997 |
(a) an amount of income is treated as arising to an IREF under section 739LA or 739LAA, and |
|
| Links to Section 739LC (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(1) In this section and section 739LC— |
|
|
Taxes Consolidation Act, 1997 |
(ii) advancing amounts, making funds available or receiving interest as referred to in subsections (3) and (4) of section 739LC; |
|
|
Taxes Consolidation Act, 1997 |
(3) For the purposes of this section and section 739LC, an enterprise shall be treated as an associate of another enterprise where— |
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|
Taxes Consolidation Act, 1997 |
(i) if such enterprise possesses or is entitled to acquire (other than in the circumstances described in section 739LC(4))— |
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