Link Report

This report lists all the outbound links from Section 178 under the heading Links from Section 178.

Sections and schedules within TaxSource Total linking to Section 178 are listed under Links to Section 178 (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 Links in repealed sections of the legislation are not listed.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 178
Act Linked to Context

Companies Act 2014

Companies Act 2014

(7) In subsection (5), “profits available for distribution” has the same meaning as it has for the purposes of Part IV of the Companies (Amendment) Act, 1983 Chapter 7 of Part 3 of the Companies Act 2014, except that for the purposes of that subsection the amount of the profits available for distribution (whether immediately before or immediately after the purchase) shall be treated as increased—

Taxes Consolidation Act, 1997

sec0181.html

(1) Where immediately after the purchase the vendor owns shares in the company, the vendor’s interest as a shareholder shall, subject to section 181, be substantially reduced.

Taxes Consolidation Act, 1997

sec0181.html

(2) Where immediately after the purchase any associate of the vendor owns shares in the company, the combined interest as shareholders of the vendor and the vendor’s associates shall, subject to section 181, be substantially reduced.

Links to Section 178 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0177.html

(1) In this section and in sections 178 to 181—

Taxes Consolidation Act, 1997

sec0179.html

(12) Subsections (6) and (7) of section 178 shall apply for the purposes of subsection (11) as they apply for the purposes of subsection (5) of that section.

Taxes Consolidation Act, 1997

sec0180.html

(3) Subject to section 181, the purchase shall not be part of a scheme or arrangement which is designed or likely to result in the vendor or any associate of the vendor having interests in any company such that, if the vendor or any associate of the vendor had those interests immediately after the purchase, any of the conditions in sections 178 and 179 and subsection (2) could not be satisfied.

Taxes Consolidation Act, 1997

sec0181.html

(a) any of the conditions in sections 178 to 180 which are applicable are not satisfied in relation to the vendor, but

Taxes Consolidation Act, 1997

sec0181.html

(b) the vendor proposed or agreed to the purchase in order to produce the result that the condition in section 178(2) or 179(6), which could not otherwise be satisfied in respect of the redemption, repayment or purchase of shares owned by a person of whom the vendor is an associate, could be satisfied in that respect,

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.