Link Report

This report lists all the outbound links from Section 180 under the heading Links from Section 180.

Sections and schedules within TaxSource Total linking to Section 180 are listed under Links to Section 180 (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 Links in repealed sections of the legislation are not listed.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 180
Act Linked to Context

Taxes Consolidation Act, 1997

sec0178.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

sec0179.html

(1) In this section, “group” has the same meaning as in section 179.

Taxes Consolidation Act, 1997

sec0179.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

(2) Subject to section 181, the vendor shall not immediately after the purchase be connected with the company making the purchase or with any company which is a member of the same group as that company.

Taxes Consolidation Act, 1997

sec0181.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.

Links to Section 180 (from within TaxSource Total)
Act Linked from Context

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

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

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—