Links from Section 128F | ||
---|---|---|
Act | Linked to | Context |
unresolved |
(ii) is not regarded as a company in difficulty for the purposes of the Commission Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty1, |
|
unresolved |
(i) is a micro, small or medium sized enterprise within the meaning of the Annex to Commission Recommendation 2003/361/EC of 6 May 20032 concerning the definition of micro, small and medium sized enterprises, and |
|
unresolved |
(iv) each company in the qualifying group is not regarded as a company in difficulty for the purposes of the Commission Guidelines on State aid for rescuing and restructuring nonfinancial undertakings in difficulty1, |
|
unresolved |
(i) the qualifying group is a micro, small or medium sized enterprise within the meaning of the Annex to Commission Recommendation 2003/361/EC of 6 May 20032 concerning the definition of micro, small and medium sized enterprises, and |
|
unresolved |
(f) in respect of the principal activity carried on by the company, the NACE classification code, as determined in accordance with Regulation (EC) No. 1893/2006 of the European Parliament and of the Council of 20 December 20063 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No. 3037/90 as well as certain EC Regulations on specific statistical domains; |
|
unresolved |
(g) the territorial unit, within the meaning of the NUTS Level 2 classification specified in Annex 1 to Regulation (EC) No. 1059/2003 of the European Parliament and of the Council of 26 May 20034 amended by Regulation (EC) No. 1888/2005 of the European Parliament and of the Council of 26 October 20055, Commission Regulation (EC) No. 105/2007 of 1 February 20076, Regulation (EC) No. 176/2008 of the European Parliament and of the Council of 20 February 20087, Regulation (EC) No. 1137/2008 of the European Parliament and of the Council of 22 October 20088, Commission Regulation (EU) No. 31/2011 of 17 January 20119, Council Regulation (EU) No. 517/2013 of 13 May 201310, Commission Regulation (EU) No. 1319/2013 of 9 December 201311, Commission Regulation (EU) No. 868/2014 of 8 August 201412 and Commission Regulation (EU) No. 2066/2016 of 21 November 201613, in which the company is located. |
|
unresolved |
(g) the territorial unit, within the meaning of the NUTS Level 2 classification specified in Annex 1 to Regulation (EC) No. 1059/2003 of the European Parliament and of the Council of 26 May 20034 amended by Regulation (EC) No. 1888/2005 of the European Parliament and of the Council of 26 October 20055, Commission Regulation (EC) No. 105/2007 of 1 February 20076, Regulation (EC) No. 176/2008 of the European Parliament and of the Council of 20 February 20087, Regulation (EC) No. 1137/2008 of the European Parliament and of the Council of 22 October 20088, Commission Regulation (EU) No. 31/2011 of 17 January 20119, Council Regulation (EU) No. 517/2013 of 13 May 201310, Commission Regulation (EU) No. 1319/2013 of 9 December 201311, Commission Regulation (EU) No. 868/2014 of 8 August 201412 and Commission Regulation (EU) No. 2066/2016 of 21 November 201613, in which the company is located. |
|
unresolved |
(g) the territorial unit, within the meaning of the NUTS Level 2 classification specified in Annex 1 to Regulation (EC) No. 1059/2003 of the European Parliament and of the Council of 26 May 20034 amended by Regulation (EC) No. 1888/2005 of the European Parliament and of the Council of 26 October 20055, Commission Regulation (EC) No. 105/2007 of 1 February 20076, Regulation (EC) No. 176/2008 of the European Parliament and of the Council of 20 February 20087, Regulation (EC) No. 1137/2008 of the European Parliament and of the Council of 22 October 20088, Commission Regulation (EU) No. 31/2011 of 17 January 20119, Council Regulation (EU) No. 517/2013 of 13 May 201310, Commission Regulation (EU) No. 1319/2013 of 9 December 201311, Commission Regulation (EU) No. 868/2014 of 8 August 201412 and Commission Regulation (EU) No. 2066/2016 of 21 November 201613, in which the company is located. |
|
unresolved |
(g) the territorial unit, within the meaning of the NUTS Level 2 classification specified in Annex 1 to Regulation (EC) No. 1059/2003 of the European Parliament and of the Council of 26 May 20034 amended by Regulation (EC) No. 1888/2005 of the European Parliament and of the Council of 26 October 20055, Commission Regulation (EC) No. 105/2007 of 1 February 20076, Regulation (EC) No. 176/2008 of the European Parliament and of the Council of 20 February 20087, Regulation (EC) No. 1137/2008 of the European Parliament and of the Council of 22 October 20088, Commission Regulation (EU) No. 31/2011 of 17 January 20119, Council Regulation (EU) No. 517/2013 of 13 May 201310, Commission Regulation (EU) No. 1319/2013 of 9 December 201311, Commission Regulation (EU) No. 868/2014 of 8 August 201412 and Commission Regulation (EU) No. 2066/2016 of 21 November 201613, in which the company is located. |
|
unresolved |
(g) the territorial unit, within the meaning of the NUTS Level 2 classification specified in Annex 1 to Regulation (EC) No. 1059/2003 of the European Parliament and of the Council of 26 May 20034 amended by Regulation (EC) No. 1888/2005 of the European Parliament and of the Council of 26 October 20055, Commission Regulation (EC) No. 105/2007 of 1 February 20076, Regulation (EC) No. 176/2008 of the European Parliament and of the Council of 20 February 20087, Regulation (EC) No. 1137/2008 of the European Parliament and of the Council of 22 October 20088, Commission Regulation (EU) No. 31/2011 of 17 January 20119, Council Regulation (EU) No. 517/2013 of 13 May 201310, Commission Regulation (EU) No. 1319/2013 of 9 December 201311, Commission Regulation (EU) No. 868/2014 of 8 August 201412 and Commission Regulation (EU) No. 2066/2016 of 21 November 201613, in which the company is located. |
|
unresolved |
(g) the territorial unit, within the meaning of the NUTS Level 2 classification specified in Annex 1 to Regulation (EC) No. 1059/2003 of the European Parliament and of the Council of 26 May 20034 amended by Regulation (EC) No. 1888/2005 of the European Parliament and of the Council of 26 October 20055, Commission Regulation (EC) No. 105/2007 of 1 February 20076, Regulation (EC) No. 176/2008 of the European Parliament and of the Council of 20 February 20087, Regulation (EC) No. 1137/2008 of the European Parliament and of the Council of 22 October 20088, Commission Regulation (EU) No. 31/2011 of 17 January 20119, Council Regulation (EU) No. 517/2013 of 13 May 201310, Commission Regulation (EU) No. 1319/2013 of 9 December 201311, Commission Regulation (EU) No. 868/2014 of 8 August 201412 and Commission Regulation (EU) No. 2066/2016 of 21 November 201613, in which the company is located. |
|
unresolved |
(g) the territorial unit, within the meaning of the NUTS Level 2 classification specified in Annex 1 to Regulation (EC) No. 1059/2003 of the European Parliament and of the Council of 26 May 20034 amended by Regulation (EC) No. 1888/2005 of the European Parliament and of the Council of 26 October 20055, Commission Regulation (EC) No. 105/2007 of 1 February 20076, Regulation (EC) No. 176/2008 of the European Parliament and of the Council of 20 February 20087, Regulation (EC) No. 1137/2008 of the European Parliament and of the Council of 22 October 20088, Commission Regulation (EU) No. 31/2011 of 17 January 20119, Council Regulation (EU) No. 517/2013 of 13 May 201310, Commission Regulation (EU) No. 1319/2013 of 9 December 201311, Commission Regulation (EU) No. 868/2014 of 8 August 201412 and Commission Regulation (EU) No. 2066/2016 of 21 November 201613, in which the company is located. |
|
unresolved |
(g) the territorial unit, within the meaning of the NUTS Level 2 classification specified in Annex 1 to Regulation (EC) No. 1059/2003 of the European Parliament and of the Council of 26 May 20034 amended by Regulation (EC) No. 1888/2005 of the European Parliament and of the Council of 26 October 20055, Commission Regulation (EC) No. 105/2007 of 1 February 20076, Regulation (EC) No. 176/2008 of the European Parliament and of the Council of 20 February 20087, Regulation (EC) No. 1137/2008 of the European Parliament and of the Council of 22 October 20088, Commission Regulation (EU) No. 31/2011 of 17 January 20119, Council Regulation (EU) No. 517/2013 of 13 May 201310, Commission Regulation (EU) No. 1319/2013 of 9 December 201311, Commission Regulation (EU) No. 868/2014 of 8 August 201412 and Commission Regulation (EU) No. 2066/2016 of 21 November 201613, in which the company is located. |
|
unresolved |
(g) the territorial unit, within the meaning of the NUTS Level 2 classification specified in Annex 1 to Regulation (EC) No. 1059/2003 of the European Parliament and of the Council of 26 May 20034 amended by Regulation (EC) No. 1888/2005 of the European Parliament and of the Council of 26 October 20055, Commission Regulation (EC) No. 105/2007 of 1 February 20076, Regulation (EC) No. 176/2008 of the European Parliament and of the Council of 20 February 20087, Regulation (EC) No. 1137/2008 of the European Parliament and of the Council of 22 October 20088, Commission Regulation (EU) No. 31/2011 of 17 January 20119, Council Regulation (EU) No. 517/2013 of 13 May 201310, Commission Regulation (EU) No. 1319/2013 of 9 December 201311, Commission Regulation (EU) No. 868/2014 of 8 August 201412 and Commission Regulation (EU) No. 2066/2016 of 21 November 201613, in which the company is located. |
|
unresolved |
(g) the territorial unit, within the meaning of the NUTS Level 2 classification specified in Annex 1 to Regulation (EC) No. 1059/2003 of the European Parliament and of the Council of 26 May 20034 amended by Regulation (EC) No. 1888/2005 of the European Parliament and of the Council of 26 October 20055, Commission Regulation (EC) No. 105/2007 of 1 February 20076, Regulation (EC) No. 176/2008 of the European Parliament and of the Council of 20 February 20087, Regulation (EC) No. 1137/2008 of the European Parliament and of the Council of 22 October 20088, Commission Regulation (EU) No. 31/2011 of 17 January 20119, Council Regulation (EU) No. 517/2013 of 13 May 201310, Commission Regulation (EU) No. 1319/2013 of 9 December 201311, Commission Regulation (EU) No. 868/2014 of 8 August 201412 and Commission Regulation (EU) No. 2066/2016 of 21 November 201613, in which the company is located. |
|
unresolved |
1. OJ No. C249, 31.7.2014, p. 1 |
|
unresolved |
2. OJ No. L124, 20.5.2003, p. 36 |
|
unresolved |
3. OJ No. L393, 30.12.2006, p. 1 |
|
unresolved |
4. OJ No. L154, 21.6.2003, p. 1 |
|
unresolved |
5. OJ No. L309, 25.11.2005, p. 1 |
|
unresolved |
6. OJ No. L39, 10.2.2007, p. 1 |
|
unresolved |
7. OJ No. L61, 5.3.2008, p. 1 |
|
unresolved |
8. OJ No. L311, 21.11.2008, p. 1 |
|
unresolved |
9. OJ No. L13, 18.1.2011, p. 3 |
|
unresolved |
10. OJ No. L158, 10.6.2013, p. 1 |
|
unresolved |
11. OJ No. L342, 18.12.2013, p. 1 |
|
unresolved |
12. OJ No. L241, 13.8.2014, p. 1 |
|
unresolved |
13. OJ No. L322, 29.11.2016, p. 1 |
|
Taxes Consolidation Act, 1997 |
“connected persons” shall be construed in accordance with section 10; |
|
Taxes Consolidation Act, 1997 |
“control” shall be construed in accordance with section 432; |
|
Taxes Consolidation Act, 1997 |
(6) Notwithstanding section 547(1)(a), the qualifying individual shall be deemed for the purposes of the Capital Gains Tax Acts to have acquired the shares, acquired by the exercise of the qualifying share option, for a consideration equal to the amount paid for their acquisition. |
|
Taxes Consolidation Act, 1997 |
“market value” shall be construed in accordance with section 548; |
|
Taxes Consolidation Act, 1997 |
(A) in a territory other than the State with the government of which arrangements having the force of law by virtue of section 826(1) have been made, or |
|
Taxes Consolidation Act, 1997 |
(9) No obligation as to secrecy imposed by section 851A shall preclude the Revenue Commissioners from publishing information obtained by them under this section. |
|
Taxes Consolidation Act, 1997 |
“emoluments” has the same meaning as in section 983; |
|
Links to Section 128F (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
(d) the provision of professional services (within the meaning of section 128F(1)), |