Link Report

This report lists all the outbound links from Section 205A under the heading Links from Section 205A.

Sections and schedules within TaxSource Total linking to Section 205A are listed under Links to Section 205A (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 Links in repealed sections of the legislation are not listed.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 205A
Act Linked to Context

Taxes Consolidation Act, 1997

sec0059.html

(b) arises to a person to or in respect of whom a relevant payment is made, from the investment in whole or in part of such a payment or of the income derived from such a payment, being income consisting of dividends or other income which but for this section would be chargeable to tax under Schedule C or under Case III, IV (by virtue of section 59, 745 or 747E) or V of Schedule D or under Schedule F,

Links to Section 205A (from within TaxSource Total)
Act Linked from Context

Capital Acquisitions Tax Consolidation Act, 2003

sec0082.html

(ba) any payment to which section 205A of the Taxes Consolidation Act 1997 applies;

Taxes Consolidation Act, 1997

sec0256.html

“relevant amount” means any amount of income referred to in section 205A(2) and any amount of gains referred to in section 205A(3);

Taxes Consolidation Act, 1997

sec0256.html

“relevant amount” means any amount of income referred to in section 205A(2) and any amount of gains referred to in section 205A(3);

Taxes Consolidation Act, 1997

sec0263E.html

(d) in section 267(3) by substituting “section 189(2), section 189A(4), section 192(2) or section 205A(2)” for “section 189(2), section 189A(4) or section 192(2)”.

Taxes Consolidation Act, 1997

sec0267.html

(3) Where in any year of assessment (in this subsection referred to as “the relevant year”) the total income of a relevant person includes any relevant interest or would, but for the provisions of section 189(2), section 189A(3) section 189A(4) or section 192(2) section 189(2), section 189A(4), section 192(2) or section 205A(2), have included relevant interest, and apart from section 261(b) the relevant person would be entitled to repayment of the whole or any part of the appropriate tax deducted from that relevant interest, then, notwithstanding section 261(b), the repayment to which the relevant person would be so entitled may be made to the relevant person on the making by the relevant person to the inspector, not earlier than the end of the relevant year, of a claim in that behalf.

Taxes Consolidation Act, 1997

sec0613.html

(d) any payment to which section 205A applies.

Taxes Consolidation Act, 1997

sec0730GA.html

For the purposes of a claim to relief, under section 189, 189A or 192 section 189, 189A, 192 or 205A, or a repayment of income tax in consequence thereof, the amount of a payment made to a policyholder by an assurance company shall be treated as a net amount of income from the gross amount of which has been deducted income tax, of an amount equal to the amount of appropriate tax (within the meaning of section 730F) deducted from the payment, and such amount of gross income shall be treated as chargeable to tax under Case III of Schedule D.

Taxes Consolidation Act, 1997

sec0739G.html

(j) notwithstanding paragraph (a), for the purposes of a claim to relief, under section 189, 189A or 192 section 189, 189A, 192 or 205A, or a repayment of income tax in consequence thereof, the amount of a payment made to a unit holder shall be treated as a net amount of income from the gross amount of which has been deducted income tax (of an amount equal to the amount of appropriate tax deducted in making the payment), and such gross amount of income shall be treated as chargeable to tax under Case III of Schedule D.