| Links from Section 417 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) the percentage of profits to which on the profit distribution the first company referred to in section 414(1) would be entitled, and |
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Taxes Consolidation Act, 1997 |
(b) the percentage of assets to which on the notional winding up the first company referred to in section 415(1) would be entitled, |
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Taxes Consolidation Act, 1997 |
(4) Subsections (3) and (4) of section 416 shall apply for the purposes of this section as they apply for the purposes of that section, and accordingly references in those subsections to subsection (2)(a) and subsection (2)(b) of that section shall be construed respectively as references to subsection (2)(a) and subsection (2)(b) of this section. |
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Taxes Consolidation Act, 1997 |
(5) In any case where section 416 applies as well as this section, section 416 shall be applied separately (in relation to the profit distribution and the notional winding up)— |
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Taxes Consolidation Act, 1997 |
(5) In any case where section 416 applies as well as this section, section 416 shall be applied separately (in relation to the profit distribution and the notional winding up)— |
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Taxes Consolidation Act, 1997 |
and subsections (3) and (4) of section 416 shall apply accordingly in relation to the percentages so determined as if for “lesser” there were substituted “lowest”. |
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| Links to Section 417 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
For the purposes of section 412 and sections 414 to 417— |
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|
Taxes Consolidation Act, 1997 |
(1) In this section, section 417(3) and sections 424 to 426, “arrangements” means arrangements of any kind, whether in writing or not. |
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Taxes Consolidation Act, 1997 |
(a) section 417(3) or subsection (3) or (4) of section 424, |
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