| Links from Section 181 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
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. |
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Taxes Consolidation Act, 1997 |
(a) any of the conditions in sections 178 to 180 which are applicable are not satisfied in relation to the vendor, but |
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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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Taxes Consolidation Act, 1997 |
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. |
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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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Taxes Consolidation Act, 1997 |
(a) any of the conditions in sections 178 to 180 which are applicable are not satisfied in relation to the vendor, but |
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Taxes Consolidation Act, 1997 |
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. |
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| Links to Section 181 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(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 |
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Taxes Consolidation Act, 1997 |
(1) In this section and in sections 178 to 181— |
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(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. |
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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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Taxes Consolidation Act, 1997 |
(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. |
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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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