| Links from Section 267Q | ||
|---|---|---|
| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
Subject to section 130, a deposit return shall be treated for all the purposes of the Tax Acts as if it were relevant interest paid on a deposit of money and for this purpose— |
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|
Taxes Consolidation Act, 1997 |
(a) Chapter 4 of Part 8 shall apply to the deposit return as if it were relevant interest on a relevant deposit, and |
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|
Taxes Consolidation Act, 1997 |
(a) Chapter 4 of Part 8 shall apply to the deposit return as if it were relevant interest on a relevant deposit, and |
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|
Taxes Consolidation Act, 1997 |
(b) the relevant deposit taker shall not be regarded as carrying on a trade in partnership with the beneficial owner of the deposit for the purposes of Part 43 merely by virtue of the deposit arrangement. |
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| Links to Section 267Q (from within TaxSource Total) | ||
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None |
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