| Links from Section 267A | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
“appropriate tax” has the same meaning as in section 256(1); |
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Taxes Consolidation Act, 1997 |
“relevant deposit” has the same meaning as in section 256(1); |
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Taxes Consolidation Act, 1997 |
“relevant deposit taker” has the same meaning as in section 256(1); |
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|
Taxes Consolidation Act, 1997 |
“relevant interest” has the same meaning as in section 256(1); |
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|
Taxes Consolidation Act, 1997 |
“share” has the same meaning as in Chapter 4 of this Part— |
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|
Taxes Consolidation Act, 1997 |
(i) the conditions specified in section 267D(1) are satisfied, and |
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|
Taxes Consolidation Act, 1997 |
(ii) a declaration of the kind mentioned in section 267D(2) has been made to the credit union. |
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| Links to Section 267A (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“special term share account” has the same meaning as in
|
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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 share account” in section 267A(1): |
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|
Taxes Consolidation Act, 1997 |
(2) The declaration referred to in subparagraph (ii) of the definition of “special term share account” in section 267A(1) shall be a declaration in writing to the credit union which— |
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|
Taxes Consolidation Act, 1997 |
(3A) The provisions of section 267B(2) shall not apply to shares held in a special share account (within the meaning of section 267A) where the shares are a qualifying asset. |
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