Links from Schedule 2B | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(d) declares that, at the time when the declaration is made, the person entitled to the units is a company carrying on life business within the meaning of section 706, |
|
Taxes Consolidation Act, 1997 |
(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(d) declares that, at the time the declaration is made, the person entitled to the units is a unit trust to which section 731(5)(a) applies, |
|
Taxes Consolidation Act, 1997 |
(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(h) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(h) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(g) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
(f) contains such other information as the Revenue Commissioners may reasonably require for the purposes of Chapter 1A of Part 27. |
|
Taxes Consolidation Act, 1997 |
10. The declaration referred to in section 739(D)(7)(a)(i) is a declaration in writing to the investment undertaking which— |
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Taxes Consolidation Act, 1997 |
||
Taxes Consolidation Act, 1997 |
2. The declaration referred to in section 739D(6)(a) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
3. The declaration referred to in section 739D(6)(b) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
4. The declaration referred to in section 739D(6)(c) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
4A. The declaration referred to in section 739D(6)(cc) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
5. The declaration referred to in section 739D(6)(d) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
6. The declaration referred to in section 739D(6)(e) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
7. The declaration referred to in section 739D(6)(f) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
(d) declares that, at the time when the declaration is made, the person entitled to the units is a person referred to in section 739D(6)(f)(i), |
|
Taxes Consolidation Act, 1997 |
(g) contains an undertaking by the declarer that if the person mentioned in subparagraph (d) ceases to be a person referred to in section 739D(6)(f)(i), the declarer will notify the investment undertaking accordingly, and |
|
Taxes Consolidation Act, 1997 |
8. The declaration referred to in section 739D(6)(g) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
9. The declaration referred to in section 739D(6)(h) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
9A. The declaration referred to in section 739D(6)(i) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
9B. The declaration referred to in section 739D(6)(j) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
11. The declaration referred to in section 739D(7)(a)(ii) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
12. The declaration referred to in section 739D(8)(a) is a declaration in writing to the Collector-General which— |
|
Taxes Consolidation Act, 1997 |
13. The declaration referred to in section 739D(9)(a) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
14. The declaration referred to in section 739D(9A)(a) is a declaration in writing to the investment undertaking which— |
|
Taxes Consolidation Act, 1997 |
(i) at the time of making the declaration, to the best of the intermediary’s knowledge and belief, the person who has beneficial
entitlement to each of the units in respect of which the declaration is made is a person referred to in
|
|
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, |
|
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, |
|
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 |
|
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; |
|
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 |
|
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; |
|
Taxes Consolidation Act, 1997 |
“tax reference number”, in relation to a person, has the meaning assigned to it by section 885 in relation to a specified person within the meaning of that section. |
|
Links to Schedule 2B (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(a) is a pension scheme which has made a declaration to the investment undertaking in accordance with paragraph 2 of Schedule 2B, |
|
Taxes Consolidation Act, 1997 |
(b) is a company carrying on life business within the meaning of section 706, and which company has made a declaration to the investment undertaking in accordance with paragraph 3 of Schedule 2B, |
|
Taxes Consolidation Act, 1997 |
(c) is another investment undertaking which has made a declaration to the investment undertaking in accordance with paragraph 4 of Schedule 2B, |
|
Taxes Consolidation Act, 1997 |
(cc) is an investment limited partnership within the meaning of section 739J which has made a declaration to the investment undertaking in accordance with paragraph 4A of Schedule 2B, |
|
Taxes Consolidation Act, 1997 |
(d) is a special investment scheme which has made a declaration to the investment undertaking in accordance with paragraph 5 of Schedule 2B, |
|
Taxes Consolidation Act, 1997 |
(e) is a unit trust to which section 731(5)(a) applies, and the unit trust has made a declaration to the investment undertaking in accordance with paragraph 6 of Schedule 2B, |
|
Taxes Consolidation Act, 1997 |
(ii) has made a declaration to the investment undertaking in accordance with paragraph 7 of Schedule 2B, |
|
Taxes Consolidation Act, 1997 |
(g) is a qualifying management company or a specified company and has made a declaration to the investment undertaking in accordance
with paragraph 8 of
|
|
Taxes Consolidation Act, 1997 |
(h) is a person who is entitled to exemption from income tax and capital gains tax by virtue of section 784A(2) (as amended by the Finance Act, 2000) or by virtue of section 848E (inserted by the Finance Act, 2001) and the units held are assets of an approved retirement fund, an approved minimum retirement fund or, as the case may be,
a special savings incentive account, and the qualifying fund manager, or, as the case may be, the qualifying savings manager
has made a declaration to the investment undertaking in accordance with paragraph 9 of
|
|
Taxes Consolidation Act, 1997 |
(i) is a person who is entitled to exemption from income tax and capital gains tax by virtue of section 787I (as inserted by section 4 of the Pensions (Amendment) Act, 2002) and the units held are assets of a PRSA (within the meaning of Chapter 2A of Part 30) and the PRSA administrator (within the meaning of that Chapter 2A) has made a declaration to the investment undertaking in accordance with paragraph 9A of Schedule 2B, |
|
Taxes Consolidation Act, 1997 |
(j) is a credit union that has made a declaration to the investment undertaking in accordance with paragraph 9B of Schedule 2B,
|
|
Taxes Consolidation Act, 1997 |
(i) paragraph 10 of Schedule 2B, or |
|
Taxes Consolidation Act, 1997 |
(ii) the unit holder failed to comply with the undertaking referred to in paragraph 10(g) or 11(f), as the case may be, of Schedule 2B, or |
|
Taxes Consolidation Act, 1997 |
(i) the unit holder was a unit holder (within the meaning of section 734(1)) in relation to that specified collective investment undertaking at that time and the investment undertaking on or before 30 June 2000 makes to the Collector-General a declaration in accordance with paragraph 12 of Schedule 2B, or |
|
Taxes Consolidation Act, 1997 |
(I) whose name is included in the schedule to the declaration referred to in paragraph 12(d) of Schedule 2B or the list referred to in subparagraph (ii), and |
|
Taxes Consolidation Act, 1997 |
(a) is, in relation to the units concerned, in possession of a declaration of a kind referred to in paragraph 13 of Schedule 2B, and |
|
Taxes Consolidation Act, 1997 |
(ii) the intermediary failed to comply with the undertaking referred to in paragraph 13(e) of Schedule 2B, or |
|
Taxes Consolidation Act, 1997 |
(a) is, in relation to the units concerned, in possession of a declaration of a kind referred to in paragraph 14 of Schedule 2B, and |
|
Taxes Consolidation Act, 1997 |
(ii) the intermediary failed to comply with the undertaking referred to in paragraph 14(e) of Schedule 2B, or |
|
Taxes Consolidation Act, 1997 |
(10) An investment undertaking shall keep and retain declarations made to it in accordance with Schedule 2B for a period of 6 years from the time the unit holder of the units in respect of which the declaration was made, ceases to be both such a unit holder and a unit holder in all investment undertakings which are associated with the investment undertaking. |