Link Report

This report lists all the outbound links from Section 131 under the heading Links from Section 131.

Sections and schedules within TaxSource Total linking to Section 131 are listed under Links to Section 131 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 131
Act Linked to Context

Taxes Consolidation Act, 1997

sec0430.html

(4) Except in relation to a close company within the meaning of section 430, this section shall not apply if the issue of share capital mentioned in subsection (2)(b)—

Links to Section 131 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0130.html

(e) any amount required to be treated as a distribution by subsection (3) or by section 131. section 131;

Taxes Consolidation Act, 1997

sec0132.html

then, for the purposes of sections 130 and 131, distributions made afterwards by the company in respect of shares representing that share capital shall not be treated as repayments of share capital, except to the extent to which those distributions, together with any relevant distributions previously so made, exceed the amounts so paid up (then or previously) on such shares after that date and not treated as distributions.

Taxes Consolidation Act, 1997

sec0137.html

(b) section 131, or

Taxes Consolidation Act, 1997

sec0514.html

(3) (a) Where shares are issued as part of a company reconstruction in circumstances such that section 131(2) applies, those shares shall be treated for the purposes of this section as not forming part of the new holding.