Links from Schedule 2A | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(f) contains a statement that at the time when the declaration is made the relevant distributions in respect of which the declaration is made will form part of the income of the qualifying employee share ownership trust and will be applied in accordance with the provisions of paragraph 13 of Schedule 12, |
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Taxes Consolidation Act, 1997 |
(h) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 8A of Part 6. |
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Taxes Consolidation Act, 1997 |
(h) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 8A of Part 6. |
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Taxes Consolidation Act, 1997 |
(h) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 8A of Part 6. |
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Taxes Consolidation Act, 1997 |
(h) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 8A of Part 6. |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
3. The declaration referred to in section 172C(2)(a) shall be a declaration in writing to the relevant person in relation to the relevant distributions which— |
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Taxes Consolidation Act, 1997 |
4. The declaration referred to in section 172C(2)(b) shall be a declaration in writing to the relevant person in relation to the relevant distributions which— |
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Taxes Consolidation Act, 1997 |
4A. The declaration referred to in section 172C(2)(ba)(ii) shall be a declaration in writing to the relevant person which— |
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Taxes Consolidation Act, 1997 |
(d) declares that, at the time the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(ba)(i), |
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Taxes Consolidation Act, 1997 |
5. The declaration referred to in section 172C(2)(c) shall be a declaration in writing to the relevant person in relation to the relevant distributions which— |
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Taxes Consolidation Act, 1997 |
6. The declaration referred to in section 172C(2)(d) shall be a declaration in writing to the relevant person in relation to the relevant distributions which— |
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Taxes Consolidation Act, 1997 |
6A. The declaration referred to in section 172C(2)(da)(ii) shall be a declaration in writing to the relevant person which— |
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Taxes Consolidation Act, 1997 |
(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(da)(i), |
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Taxes Consolidation Act, 1997 |
(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distributions is a person referred to in section 172C(2)(e)(i), |
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Taxes Consolidation Act, 1997 |
7A. The declaration referred to in section 172C(2)(f)(ii) shall be a declaration in writing to the relevant person which— |
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Taxes Consolidation Act, 1997 |
(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(f)(i), |
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Taxes Consolidation Act, 1997 |
7B. The declaration referred to in section 172C(2)(g)(ii) shall be a declaration in writing to the relevant person which— |
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Taxes Consolidation Act, 1997 |
(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(g)(i), |
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Taxes Consolidation Act, 1997 |
10. The declaration referred to in section 172C(2)(bb) shall be a declaration in writing to the relevant person which— |
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Taxes Consolidation Act, 1997 |
(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(bb), |
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Taxes Consolidation Act, 1997 |
11. The declaration referred to in section 172C(2)(db) shall be a declaration in writing to the relevant person which— |
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Taxes Consolidation Act, 1997 |
(d) declares that, at the time when the declaration is made, the person beneficially entitled to the relevant distribution is a person referred to in section 172C(2)(db), |
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Taxes Consolidation Act, 1997 |
8. The declaration referred to in section 172D(3) (a) (iii) shall be a declaration in writing to the relevant person in relation to the relevant distributions which— |
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Taxes Consolidation Act, 1997 |
9. The declaration referred to in section 172D(3)(b) shall be a declaration in writing to the relevant person in relation to the relevant distributions which— |
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Taxes Consolidation Act, 1997 |
(iii) in the case of a company within the meaning of section 172D(3)(b)(ii), the name of the relevant territory or names of the relevant territories, as the case may be, in which the person or persons who control (within the meaning of section 172D(4)(a)), whether directly or indirectly, the company is or are resident for the purposes of tax by virtue of the law of that territory or the laws of those territories, and |
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Taxes Consolidation Act, 1997 |
(iii) in the case of a company within the meaning of section 172D(3)(b)(ii), the name of the relevant territory or names of the relevant territories, as the case may be, in which the person or persons who control (within the meaning of section 172D(4)(a)), whether directly or indirectly, the company is or are resident for the purposes of tax by virtue of the law of that territory or the laws of those territories, and |
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Taxes Consolidation Act, 1997 |
(iv) in the case of a company within the meaning of section 172D(3)(b)(iii), the name and address of a recognised stock exchange on which the principal class of the shares of the company or |
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Taxes Consolidation Act, 1997 |
(I) where the company is a 75 per cent subsidiary (within the meaning of section 172D(5)) of another company, of that other company, or |
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Taxes Consolidation Act, 1997 |
(II) where the company is wholly owned (within the meaning of section 172D(6)) by 2 or more companies, of each of those companies, |
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Taxes Consolidation Act, 1997 |
7. The declaration referred to in section 172C (2)(e)(ii) shall be a declaration in writing to the relevant person in relation to the relevant distributions which— |
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Taxes Consolidation Act, 1997 |
(f) contains a statement that, at the time when the declaration is made, the relevant distribution in respect of which the declaration is made will be applied as income of an exempt unit trust to which section 731(5)(a) applies, |
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Taxes Consolidation Act, 1997 |
(a) in the case of an exempt approved scheme (within the meaning of section 774), the administrator (within the meaning of section 770) of the scheme, |
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Taxes Consolidation Act, 1997 |
(a) in the case of an exempt approved scheme (within the meaning of section 774), the administrator (within the meaning of section 770) of the scheme, |
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Taxes Consolidation Act, 1997 |
(b) in the case of a retirement annuity contract to which section 784 or 785 applies, the person lawfully carrying on in the State the business of granting annuities on human life with whom the contract is made, and |
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Taxes Consolidation Act, 1997 |
(c) in the case of a trust scheme to which section 784 or 785 applies, the trustees of the trust scheme; |
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Taxes Consolidation Act, 1997 |
(b) in the case of a retirement annuity contract to which section 784 or 785 applies, the person lawfully carrying on in the State the business of granting annuities on human life with whom the contract is made, and |
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Taxes Consolidation Act, 1997 |
(c) in the case of a trust scheme to which section 784 or 785 applies, the trustees of the trust scheme; |
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Taxes Consolidation Act, 1997 |
(f) contains a statement that, at the time when the declaration is made, the relevant distributions in respect of which the declaration is made will be applied as all or part of the relevant income or gains (within the meaning of section 838) of a special portfolio investment account and are so treated by the Revenue Commissioners, |
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Links to Schedule 2A (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(1) (a) In this Chapter and in Schedule 2A— |
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Taxes Consolidation Act, 1997 |
(b) In this Chapter and in Schedule 2A, references to the making of a relevant distribution by a company, or to a relevant distribution to be made by a company, or to the receipt of a relevant distribution from a company do not include, respectively, references to the making of a relevant distribution by a collective investment undertaking, or to a relevant distribution to be made by a collective investment undertaking, or to the receipt of a relevant distribution from a collective investment undertaking. |
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Taxes Consolidation Act, 1997 |
(3) Schedule 2A shall have effect for the purposes of supplementing this Chapter. |
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Taxes Consolidation Act, 1997 |
all declarations (and accompanying certificates) and notifications (not being a notice given to the company by the Revenue Commissioners) which are made or, as the case may be, given to the company in accordance with this Chapter and Schedule 2A. |
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Taxes Consolidation Act, 1997 |
(a) a company resident in the State which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 3 of Schedule 2A, but this paragraph is without prejudice to the operation of section 172B(8), |
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Taxes Consolidation Act, 1997 |
(b) a pension scheme which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 4 of Schedule 2A, |
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Taxes Consolidation Act, 1997 |
(ii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 4A of Schedule 2A, |
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Taxes Consolidation Act, 1997 |
(bb) a PRSA administrator who is receiving the relevant distribution as income arising in respect of PRSA assets, and has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 10 of Schedule 2A, |
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Taxes Consolidation Act, 1997 |
(c) a qualifying employee share ownership trust which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 5 of Schedule 2A, |
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Taxes Consolidation Act, 1997 |
(d) a collective investment undertaking which has made a declaration to the relevant person in relation to the relevant distribution
in accordance with paragraph 6 of Schedule 2A,
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Taxes Consolidation Act, 1997 |
(ii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 6A of Schedule 2A, |
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Taxes Consolidation Act, 1997 |
(db) a unit trust to which section 731(5)(a) applies and which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 11 of Schedule 2A, |
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Taxes Consolidation Act, 1997 |
(ii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 7 of
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Taxes Consolidation Act, 1997 |
(ii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 7A of Schedule 2A, |
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Taxes Consolidation Act, 1997 |
(ii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 7B of Schedule 2A. |
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Taxes Consolidation Act, 1997 |
(3) For the purposes of subsection (2) and Schedule 2A— |
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Taxes Consolidation Act, 1997 |
(iii) has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 8 of Schedule 2A and in relation to which declaration the certificate referred to in subparagraph (f) of that paragraph is a current certificate (within the meaning of paragraph 2 of that Schedule) at the time of the making of the relevant distribution, |
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Taxes Consolidation Act, 1997 |
and which has made a declaration to the relevant person in relation to the relevant distribution in accordance with paragraph 9 of Schedule 2A and
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Taxes Consolidation Act, 1997 |
all declarations (and accompanying certificates) and notifications (not being a notice given to the intermediary by the Revenue Commissioners) which are made or, as the case may be, given to the intermediary in accordance with this Chapter and Schedule 2A, |
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Taxes Consolidation Act, 1997 |
(I) in relation to which the certificate referred to in paragraph 8(f) of Schedule 2A is a current certificate (within the meaning of paragraph 2 of that Schedule), or |
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Taxes Consolidation Act, 1997 |
(II) which is a current declaration (within the meaning of paragraph 2A of Schedule 2A), |
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Taxes Consolidation Act, 1997 |
all declarations (and accompanying certificates) and notifications (not being a notice given to the intermediary by the Revenue Commissioners) which are made or, as the case may be, given to the intermediary in accordance with this Chapter and Schedule 2A, |
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Taxes Consolidation Act, 1997 |
(b) would have been a non-liable person in relation to the relevant distribution if the requirement for the person to make the appropriate declaration referred to in Schedule 2A had not been necessary, |
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Taxes Consolidation Act, 1997 |
The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by this Chapter or Schedule 2A to be performed or discharged by the Revenue Commissioners. |
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Taxes Consolidation Act, 1997 |
“records” means all records which relate to compliance by an accountable person with obligations under Chapter 8A of Part 6 including all declarations (and accompanying certificates) and notifications which are made, or, as the case may be, given to an accountable person in accordance with that Chapter of that Part and Schedule 2A. |