Link Report

This report lists all the outbound links from Section 264 under the heading Links from Section 264.

Sections and schedules within TaxSource Total linking to Section 264 are listed under Links to Section 264 (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 Links in repealed sections of the legislation are not listed.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 264
Act Linked to Context

Taxes Consolidation Act, 1997

sec0256.html

(1) The following are the conditions referred to in paragraph (a) of the definition of “special savings account” in section 256(1):

Taxes Consolidation Act, 1997

sec0256.html

(2) The declaration referred to in paragraph (b) of the definition of “special savings account” in section 256(1) shall be a declaration in writing to a relevant deposit taker which—

Taxes Consolidation Act, 1997

sec0261.html

(4) Section 261 shall apply in relation to any relevant interest paid in respect of any relevant deposit held in a special savings account as if the following paragraph were substituted for paragraph (c) of that section:

Taxes Consolidation Act, 1997

sec0263.html

(3) Subsection (2) of section 263 shall apply as respects declarations of the kind mentioned in this section as it applies as respects declarations of the kind mentioned in that section.

Taxes Consolidation Act, 1997

sec0267.html

“(c) the amount of any payment of relevant interest (being relevant interest paid in respect of any relevant deposit held in a special savings account) shall not, except for the purposes of a claim to repayment under section 267(3) in respect of the appropriate tax deducted from such relevant interest, be reckoned in computing total income for the purposes of the Income Tax Acts,”.

Links to Section 264 (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0256.html

(a) the conditions in section 264(1) are satisfied, and

Taxes Consolidation Act, 1997

sec0256.html

(b) a declaration of the kind mentioned in section 264(2) has been made to the relevant deposit taker. deposit taker;

Taxes Consolidation Act, 1997

sec0838.html

(c) Notwithstanding subsection (3), section 264 shall apply to a special portfolio investment account as if—

Taxes Consolidation Act, 1997

sec0839.html

(i) as respects the special savings account, the condition specified in section 264(1)(i) would be satisfied if “ £25,000 €31,750” were substituted for “ £50,000 €63,500” in that condition, or

Taxes Consolidation Act, 1997

sec0839.html

(I) as respects the special savings accounts, the condition specified in section 264(1)(i) would be satisfied if “ £25,000 €31,750” were substituted for “ £50,000 €63,500” in that condition, or

Taxes Consolidation Act, 1997

sec0839.html

then, sections 264, 723, 737 and 838 shall apply to that one investment or those 2 investments, as the case may be, as if every reference to £50,000 €63,500 in those sections were a reference to £75,000 €95,250.