| Links from Section 496 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(a) includes employing the amounts in the qualifying company, or a qualifying subsidiary following an investment under section 490(4)(b)—— |
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Taxes Consolidation Act, 1997 |
(b) does not include employing the amounts on the acquisition (other than by way of subscription pursuant to section 490(4)(b)), directly or indirectly, of—— |
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| Links to Section 496 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(a) for the purposes of section 496(5), includes any company that was, at any time, part of a RICT group with the qualifying company or its qualifying subsidiaries but has since been disposed of, |
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Taxes Consolidation Act, 1997 |
(b) the investment is a qualifying investment within the meaning of section 496. |
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Taxes Consolidation Act, 1997 |
(b) the investment is a qualifying investment within the meaning of section 496. |
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Taxes Consolidation Act, 1997 |
(b) the conditions set out in subsections (4) to (7), as appropriate, of section 496. |
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Taxes Consolidation Act, 1997 |
(ii) an investment has ceased, or partially ceased, to be a qualifying investment (within the meaning of section 496), or |
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