Links from Section 431 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(c) in determining the voting power which a person possesses, there shall be attributed to such person any voting power which for the purposes of section 432 would be attributed to such person under subsection (5) or (6) of that section. |
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Taxes Consolidation Act, 1997 |
(b) References in this subsection to shares held by any person include references to any shares the rights or powers attached to which could for the purposes of section 432 be attributed to that person under subsection (5) of that section. |
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Taxes Consolidation Act, 1997 |
(b) are held on trust for an exempt approved scheme (within the meaning of Chapter 1 of Part 30), or |
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Taxes Consolidation Act, 1997 |
(b) are held on trust for an exempt approved scheme (within the meaning of Chapter 1 of Part 30), or |
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Links to Section 431 (from within TaxSource Total) | ||
Act | Linked from | Context |
Capital Acquisitions Tax Consolidation Act, 2003 |
(b) is not a company which would fall within section 431 of the Taxes Consolidation Act 1997 if the words “private company” were substituted for the words “close company” in subsection (3) of that section, and if the words “are beneficially held by a company which is not a private company” were substituted for the words of paragraph (a) of subsection (6) of that section; |
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Taxes Consolidation Act, 1997 |
(2) Subparagraph (1) shall apply in relation to a company which would be a close company but for section 430(1)(a) or 431. |
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Taxes Consolidation Act, 1997 |
(2) Subparagraph (1) shall apply in relation to a company which would be a close company but for section 430(1)(a) or 431. |
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Taxes Consolidation Act, 1997 |
(a) whether a company is a close company, section 430(1)(a) and subsections (3) to (7) of section 431 shall be disregarded, and |
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Taxes Consolidation Act, 1997 |
section 431 of the Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
“close company” has the meaning assigned to it by sections 430 and 431; |
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Taxes Consolidation Act, 1997 |
“close company” has the meaning assigned to it by sections 430 and 431; |
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Taxes Consolidation Act, 1997 |
(e) a company within subsection (4) or section 431. |
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Taxes Consolidation Act, 1997 |
(5) The bodies corporate referred to in subsection (4) are bodies corporate resident or incorporated outside the State which are, or if resident in the State would be, close companies within the meaning of sections 430 and 431. |
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Taxes Consolidation Act, 1997 |
“close company” has the same meaning as it has, by virtue of sections 430 and 431, for the purposes of the Corporation Tax Acts; |