No 39 of 1997, Section 176, Link Report

Links from Section 176
Act	Linked to	Context
Capital Acquisitions Tax Consolidation Act, 2003	/sec0011.html	(I) on or before 31 October in the year in which inheritance tax is due to be paid in accordance with section 46(2A) of the Capital Acquisitions Tax Consolidation Act 2003 in respect of a taxable inheritance (within the meaning of section 11 of that Act) of the company’s shares taken by that person, a liability to inheritance tax in respect of that inheritance, or
Capital Acquisitions Tax Consolidation Act, 2003	/sec0046.html	(I) on or before 31 October in the year in which inheritance tax is due to be paid in accordance with section 46(2A) of the Capital Acquisitions Tax Consolidation Act 2003 in respect of a taxable inheritance (within the meaning of section 11 of that Act) of the company’s shares taken by that person, a liability to inheritance tax in respect of that inheritance, or
Capital Acquisitions Tax Consolidation Act, 2003	CATCA03.html	(I) on or before 31 October in the year in which inheritance tax is due to be paid in accordance with section 46(2A) of the Capital Acquisitions Tax Consolidation Act 2003 in respect of a taxable inheritance (within the meaning of section 11 of that Act) of the company’s shares taken by that person, a liability to inheritance tax in respect of that inheritance, or
Companies Act 2014	Companies Act 2014	(2) Where subsection (1) would apply to a payment made by a company which is a subsidiary (within the meaning of ~~section 155 of the Companies Act, 1963~~ section 7 of the Companies Act 2014) of another company on the acquisition of shares of the other company if for the purposes of the Tax Acts other than this subsection—
Taxes Consolidation Act, 1997	sec0130.html#part6-chap2	(1) Notwithstanding Chapter 2 of this Part, references in the Tax Acts to distributions of a company, other than any such references in sections 440 and 441, shall be construed so as not to include references to a payment made by a company on the redemption, repayment or purchase of its own shares if the company is an unquoted trading company or the unquoted holding company of a trading group and either—
Taxes Consolidation Act, 1997	sec0177.html	(ii) the conditions specified in sections 177 to 181, in so far as applicable, are satisfied in relation to the owner of the shares, or
Taxes Consolidation Act, 1997	sec0181.html	(ii) the conditions specified in sections 177 to 181, in so far as applicable, are satisfied in relation to the owner of the shares, or
Taxes Consolidation Act, 1997	sec0440.html	(1) Notwithstanding Chapter 2 of this Part, references in the Tax Acts to distributions of a company, other than any such references in sections 440 and 441, shall be construed so as not to include references to a payment made by a company on the redemption, repayment or purchase of its own shares if the company is an unquoted trading company or the unquoted holding company of a trading group and either—
Taxes Consolidation Act, 1997	sec0440.html	then, notwithstanding Chapter 2 of this Part, references in the Tax Acts to distributions of a company, other than references in sections 440 and 441, shall be construed so as not to include references to the payment made by the subsidiary.
Taxes Consolidation Act, 1997	sec0441.html	(1) Notwithstanding Chapter 2 of this Part, references in the Tax Acts to distributions of a company, other than any such references in sections 440 and 441, shall be construed so as not to include references to a payment made by a company on the redemption, repayment or purchase of its own shares if the company is an unquoted trading company or the unquoted holding company of a trading group and either—
Taxes Consolidation Act, 1997	sec0441.html	then, notwithstanding Chapter 2 of this Part, references in the Tax Acts to distributions of a company, other than references in sections 440 and 441, shall be construed so as not to include references to the payment made by the subsidiary.
Links to Section 176 (from within TaxSource Total)
Act	Linked from	Context
Capital Acquisitions Tax Consolidation Act, 2003	sched3.html	section 176(1)(b)(i)(I)
Taxes Consolidation Act, 1997	sec0173.html	(3) References in this Chapter to a payment made by a company include references to anything else that is, or but for section 175 or 176 would be, a distribution.
Taxes Consolidation Act, 1997	sec0176A.html	(1) Subject to subsection (2), no sum shall be deducted in computing the amount of the profits or gains charged to tax under Case I or II of Schedule D in respect of any payment that is treated by virtue of section 175 or 176 as not being a distribution.
Taxes Consolidation Act, 1997	sec0177.html	“the purchase” means the redemption, repayment or purchase referred to in section 176(1)(a);
Taxes Consolidation Act, 1997	sec0181.html	then, if that result is produced by virtue of the purchase, section 176(1)(a) shall apply, as respects so much of the purchase as was necessary to produce that result, as if the conditions in sections 178 to 180 were satisfied in relation to the vendor.
Taxes Consolidation Act, 1997	sec0182.html	(2) Where a company makes a payment which it treats as one to which subsection (1) or (2) of section 176 applies, the company shall make a return in a prescribed form to the appropriate inspector of—
Taxes Consolidation Act, 1997	sec0183.html	(1) Where a company treats a payment made by it as one to which subsection (1)(a) or (2) of section 176 applies, any person connected with the company who knows of any such scheme or arrangement affecting the payment as is mentioned in section 180(3) shall, within 60 days after that person first knows of both the payment and the scheme or arrangement, give a notice to the inspector containing particulars of the scheme or arrangement.
Taxes Consolidation Act, 1997	sec0183.html	(2) Where the inspector has reason to believe that a payment treated by the company making it as one to which subsection (1)(a) or (2) of section 176 applies may form part of a scheme or arrangement of the kind referred to in that section or in section 180(3), the inspector may by notice require the company or any person connected with the company to furnish to the inspector within such time, not being less than 60 days, as may be specified in the notice—
Taxes Consolidation Act, 1997	sec0183.html	(3) (a) The recipient of a payment treated by the company making it as a payment to which subsection (1)(a) or (2) of section 176 applies shall, if so required by the inspector, state whether the payment in question is received on behalf of any person other than such recipient and, if so, the name and address of that person.
Taxes Consolidation Act, 1997	sec0185.html	(1) Any question whether a person is an associate of another person in relation to a company shall be determined for the purposes of sections 176 to 183 and section 186 in accordance with the following provisions:
Taxes Consolidation Act, 1997	sec0186.html	(1) Any question whether a person is connected with a company shall, notwithstanding section 10, be determined for the purposes of sections 176 to 183 in accordance with the following provisions:
Taxes Consolidation Act, 1997	sec0598.html	(7A) (a) In this subsection “relevant payment” means a payment made by a company on the redemption, repayment or purchase of its own shares which, by virtue of section 176, is not treated as a distribution for the purposes of Chapter 2 of Part 6.