| Links from Section 264A | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) The following are the conditions referred to in subparagraph (i) of the definition of “special term account” in section 256(1): |
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Taxes Consolidation Act, 1997 |
(2) The declaration referred to in subparagraph (ii) of the definition of “special term account” in section 256(1) shall be a declaration in writing to a relevant deposit taker which— |
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Taxes Consolidation Act, 1997 |
(3) Section 263(2) 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. |
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| Links to Section 264A (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(i) the conditions specified in section 264A(1) are satisfied, and |
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Taxes Consolidation Act, 1997 |
(ii) a declaration of the kind mentioned in section 264A(2) has been made to the relevant deposit
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Taxes Consolidation Act, 1997 |
(7) An account shall cease to be a special term account if any of the conditions specified in section 264A(1) cease to be satisfied, and where that occurs— |
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