No 39 of 1997, Section 172D, Link Report

Links from Section 172D
Act	Linked to	Context
Taxes Consolidation Act, 1997	sched2A.html	(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,
Taxes Consolidation Act, 1997	sched2A.html	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 in relation to which declaration each of the certificates referred to in clause (i), the certificate referred to in clause (ii) or, as the case may be, the certificate referred to in clause (iii), of subparagraph (f) of that paragraph is a current certificate (within the meaning of paragraph 2 of that Schedule) where the declaration made is a current declaration (within the meaning of paragraph 2A of that Schedule) at the time of the making of the relevant distribution.
Taxes Consolidation Act, 1997	sec0009.html	(a) subsections (2) to (10) of section 9 shall apply as those subsections apply for the purposes of that section, and
Taxes Consolidation Act, 1997	sec0172A.html	(a) in so far as the first mention of “control” in ~~subsection (3)(b)(i)~~ subsection (3)(b)(ii) is concerned, “persons who, by virtue of the law of a relevant territory (within the meaning assigned by section 172A), are resident for the purposes of tax in such a relevant territory (within that meaning)”, and
Taxes Consolidation Act, 1997	sec0172B.html	(2) Section 172B shall not apply where, on or after the 6th day of April, 2000, a company resident in the State makes a relevant distribution to a qualifying non-resident person.
Taxes Consolidation Act, 1997	sec0172D.html	“(1) Notwithstanding that at any time a company is an aggregated 100 per cent subsidiary (within the meaning assigned by section 172D(6)) of the joint parent companies (within the meaning assigned by that section), it shall not be treated at that time as such a subsidiary unless additionally at that time—
Taxes Consolidation Act, 1997	sec0381.html#part12	(b) sections 412 to 418 shall apply with any necessary modifications as those sections would apply for the purposes of Chapter 5 of Part 12—
Taxes Consolidation Act, 1997	sec0381.html#part12-chap8	(5) For the purposes of ~~subsection (3)(b)(ii)(II)~~ subsection (3)(b)(iii)(I), sections 412 to 418 shall apply as those sections would apply for the purposes of Chapter 5 of Part 12 if subparagraph (iii) of section 411(1)(c) were deleted.
Taxes Consolidation Act, 1997	sec0410.html#part12-chap5	(5) For the purposes of ~~subsection (3)(b)(ii)(II)~~ subsection (3)(b)(iii)(I), sections 412 to 418 shall apply as those sections would apply for the purposes of Chapter 5 of Part 12 if subparagraph (iii) of section 411(1)(c) were deleted.
Taxes Consolidation Act, 1997	sec0410.html#part12-chap5	(b) sections 412 to 418 shall apply with any necessary modifications as those sections would apply for the purposes of Chapter 5 of Part 12—
Taxes Consolidation Act, 1997	sec0411.html	(5) For the purposes of ~~subsection (3)(b)(ii)(II)~~ subsection (3)(b)(iii)(I), sections 412 to 418 shall apply as those sections would apply for the purposes of Chapter 5 of Part 12 if subparagraph (iii) of section 411(1)(c) were deleted.
Taxes Consolidation Act, 1997	sec0411.html	(i) if section 411(1)(c) were deleted, and
Taxes Consolidation Act, 1997	sec0412.html	(5) For the purposes of ~~subsection (3)(b)(ii)(II)~~ subsection (3)(b)(iii)(I), sections 412 to 418 shall apply as those sections would apply for the purposes of Chapter 5 of Part 12 if subparagraph (iii) of section 411(1)(c) were deleted.
Taxes Consolidation Act, 1997	sec0412.html	(b) sections 412 to 418 shall apply with any necessary modifications as those sections would apply for the purposes of Chapter 5 of Part 12—
Taxes Consolidation Act, 1997	sec0412.html	(ii) if the following subsection were substituted for subsection (1) of section 412:
Taxes Consolidation Act, 1997	sec0418.html	(5) For the purposes of ~~subsection (3)(b)(ii)(II)~~ subsection (3)(b)(iii)(I), sections 412 to 418 shall apply as those sections would apply for the purposes of Chapter 5 of Part 12 if subparagraph (iii) of section 411(1)(c) were deleted.
Taxes Consolidation Act, 1997	sec0418.html	(b) sections 412 to 418 shall apply with any necessary modifications as those sections would apply for the purposes of Chapter 5 of Part 12—
Taxes Consolidation Act, 1997	sec0432.html	(3A) For the purposes of subsection (3)(b)(i), “control” shall be construed in accordance with subsections (2) to (6) of section 432 as if in subsection (6) of that section for “5 or fewer participators” there were substituted “persons resident in the State”.
Taxes Consolidation Act, 1997	sec0432.html	(4) For the purposes of ~~subsection (3)(b)(i)~~ subsection (3)(b)(ii), “control” shall be construed in accordance with subsections (2) to (6) of section 432 as if in subsection (6) of that section for “5 or fewer participators” there were substituted—
Taxes Consolidation Act, 1997	sec0705A.html	(3B) Subsections (2) and (3) shall not apply to a property income dividend (within the meaning of section 705A).
Links to Section 172D (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched2A.html	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—
Taxes Consolidation Act, 1997	sched2A.html	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—
Taxes Consolidation Act, 1997	sched2A.html	(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
Taxes Consolidation Act, 1997	sched2A.html	(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
Taxes Consolidation Act, 1997	sched2A.html	(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
Taxes Consolidation Act, 1997	sched2A.html	(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
Taxes Consolidation Act, 1997	sched2A.html	(II) where the company is wholly owned (within the meaning of section 172D(6)) by 2 or more companies, of each of those companies,
Taxes Consolidation Act, 1997	sec0172A.html	“qualifying non-resident person”, in relation to a relevant distribution, has the meaning assigned to it by section 172D(3);
Taxes Consolidation Act, 1997	sec0172D.html	“(1) Notwithstanding that at any time a company is an aggregated 100 per cent subsidiary (within the meaning assigned by section 172D(6)) of the joint parent companies (within the meaning assigned by that section), it shall not be treated at that time as such a subsidiary unless additionally at that time—
Taxes Consolidation Act, 1997	sec0172F.html	(ii) a declaration made by that person in accordance with section 172D(3)—
Taxes Consolidation Act, 1997	sec0172F.html	(iv) the name and address of each person referred to in subparagraph (iii) in respect of whom a declaration under section 172C(2) or 172D(3) has been received by the qualifying intermediary.
Taxes Consolidation Act, 1997	sec0198.html	(II) if the person is a company controlled in accordance with section 172D(3)(b)(ii), or a company the principal class of shares of which are shares to which section 172D(3)(b)(iii) applies, and the interest is interest to which section 64(2) applies, an interest payment to which section 246A applies or interest paid in respect of an asset covered security within the meaning of section 3 of the Asset Covered Securities Act 2001,
Taxes Consolidation Act, 1997	sec0198.html	(II) if the person is a company controlled in accordance with section 172D(3)(b)(ii), or a company the principal class of shares of which are shares to which section 172D(3)(b)(iii) applies, and the interest is interest to which section 64(2) applies, an interest payment to which section 246A applies or interest paid in respect of an asset covered security within the meaning of section 3 of the Asset Covered Securities Act 2001,
Taxes Consolidation Act, 1997	sec0705IA.html	(4) Subsections (2) and (3) of section 172D, and subsection (4) of section 153, shall not apply to any distribution of the proceeds of a disposal referred to in subsection (1).