| Links from Section 433 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(ii) the trustee or trustees of any settlement in relation to which the participator is, or any relative (living or dead) of the participator is or was, a settlor (“settlement” and “settlor” having the same meanings respectively as in section 10), and |
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Taxes Consolidation Act, 1997 |
(c) any person who possesses, or is entitled to acquire, a right to receive or participate in distributions of the company (construing “distributions” without regard to section 436 or 437) or any amounts payable by the company (in cash or in kind) to loan creditors by means of premium on redemption, and |
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Taxes Consolidation Act, 1997 |
(c) any person who possesses, or is entitled to acquire, a right to receive or participate in distributions of the company (construing “distributions” without regard to section 436 or 437) or any amounts payable by the company (in cash or in kind) to loan creditors by means of premium on redemption, and |
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Taxes Consolidation Act, 1997 |
(i) if the trust relates exclusively to an exempt approved scheme (within the meaning of Chapter 1 of Part 30), or |
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Taxes Consolidation Act, 1997 |
(i) if the trust relates exclusively to an exempt approved scheme (within the meaning of Chapter 1 of Part 30), or |
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| Links to Section 433 (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(i) subsection (3) of section 433 shall apply— |
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Taxes Consolidation Act, 1997 |
“associate” has the meaning assigned to it by subsection (3) of section 433, subject to the reference to the employees in both places where it occurs in subparagraph (ii) of paragraph (c) of that subsection being construed as including a reference to former employees; |
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Taxes Consolidation Act, 1997 |
(i) subsection (3) of section 433 shall apply— |
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Taxes Consolidation Act, 1997 |
(3) Subsection (3) of section 433 shall have effect in a case where the scheme is a group scheme, with the substitution of a reference to all the participating companies for the first reference to the company in subparagraph (ii) of paragraph (c) of that subsection. |
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Taxes Consolidation Act, 1997 |
(b) whether a person has or has had a material interest in a company, sections 437(2) and 433(3)(c)(ii) shall have effect with the substitution for the references in those provisions to 5 per cent of references to 15 per cent. |
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Taxes Consolidation Act, 1997 |
section 433(4) of the Act |
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Taxes Consolidation Act, 1997 |
(4) Subsection (6) of section 433 apart from paragraph (b) of that subsection shall apply for the purposes of subsection (3)(b)(ii) as it applies for the purposes of Part 13. |
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Taxes Consolidation Act, 1997 |
“relative” has the same meaning as in section 433(3)(a); |
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Taxes Consolidation Act, 1997 |
“director” shall be construed in accordance with section 433(4); |
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Taxes Consolidation Act, 1997 |
‘“associate’” has the same meaning in relation to a person as it has by virtue of subsection (3) of section 433 in relation to a participator; |
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Taxes Consolidation Act, 1997 |
‘“director’” shall be construed in accordance with section 433(4); |
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Taxes Consolidation Act, 1997 |
(a) “participator”, in relation to a company, has the meaning assigned to it by section 433(1); |
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Taxes Consolidation Act, 1997 |
"director", in relation to a company, has the same meaning as in section 116, and includes any person within section 433(4); |
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Taxes Consolidation Act, 1997 |
“participator” has the same meaning as in section 433; |
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Taxes Consolidation Act, 1997 |
(b) For the purposes of this subsection a person is connected with an individual if that person is a relative (within the meaning of section 433(3)(a)) of that individual. |
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Taxes Consolidation Act, 1997 |
(a) shares, stocks, bonds, debentures and debenture stock of a company (within the meaning of section 4(1)) and also any promissory note or other instrument evidencing indebtedness issued to a loan creditor (within the meaning of section 433(6)) of a company, |
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