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| Links from Section 179 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(5) Subject to section 181, where the company making the purchase is immediately before the purchase a member of a group and immediately after the purchase— |
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Taxes Consolidation Act, 1997 |
(6) Subject to section 181, where the company making the purchase is immediately before the purchase a member of a group, and at that time an associate of the vendor owns shares in any member of the group, the combined interests as shareholders in the group of the vendor and the vendor’s associates shall be substantially reduced. |
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| Links to Section 179 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(1) In this section, “group” has the same meaning as in section 179. |
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(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, |
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