No 39 of 1997, Section 500, Link Report

Links from Section 500
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0011.html	(d)(i) For the purposes of this section, an individual shall have an interest in the capital of the company if he or she has control of it within the meaning of section 11.
Taxes Consolidation Act, 1997	sec0011.html	(ii) For the purposes of this section, an individual shall be treated as having an interest in the capital of the company if he or she has at any time in the compliance period had control, within the meaning of section 11, of another company which has since that time and before the end of the relevant period become a subsidiary of the company.
Taxes Consolidation Act, 1997	sec0411.html	(ii) In applying sections 413 and 415 in determining the percentage of share capital or other amount which a shareholder beneficially owns or is beneficially entitled to under subparagraph (i), no regard shall be had to the provisions of section 411(1)(c).
Taxes Consolidation Act, 1997	sec0413.html	shall be determined in accordance with sections 413 and 415, with references in section 415 to the first company being construed as references to an equity holder and references to a winding up being construed as including references to any other circumstances in which assets of the company are available for distribution to its equity holders.
Taxes Consolidation Act, 1997	sec0413.html	(ii) In applying sections 413 and 415 in determining the percentage of share capital or other amount which a shareholder beneficially owns or is beneficially entitled to under subparagraph (i), no regard shall be had to the provisions of section 411(1)(c).
Taxes Consolidation Act, 1997	sec0415.html	shall be determined in accordance with sections 413 and 415, with references in section 415 to the first company being construed as references to an equity holder and references to a winding up being construed as including references to any other circumstances in which assets of the company are available for distribution to its equity holders.
Taxes Consolidation Act, 1997	sec0415.html	shall be determined in accordance with sections 413 and 415, with references in section 415 to the first company being construed as references to an equity holder and references to a winding up being construed as including references to any other circumstances in which assets of the company are available for distribution to its equity holders.
Taxes Consolidation Act, 1997	sec0415.html	(ii) In applying sections 413 and 415 in determining the percentage of share capital or other amount which a shareholder beneficially owns or is beneficially entitled to under subparagraph (i), no regard shall be had to the provisions of section 411(1)(c).
Taxes Consolidation Act, 1997	sec0501.html	(2)(a) An individual shall not be a qualifying investor if at any time in the compliance period he or she is connected, as determined in accordance with this section and section 501, with the company.
Taxes Consolidation Act, 1997	sec0505.html	(b) For the purposes of paragraph (a)(ii) and section 505(4)(b)(ii), the loan capital of a company shall be treated as including any debt incurred by the company——
Links to Section 500 (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0489.html	(b) for the purposes of sections 500, 508P and 508R, includes any company which is at any point during the compliance period a subsidiary of the qualifying company, whether it becomes a subsidiary before, during or after—
Taxes Consolidation Act, 1997	sec0489.html	(i) the year of assessment in respect of which the individual concerned claims relief and whether or not it is such a subsidiary while he or she is a partner, director or employee, or has an interest in the capital of the company, mentioned in section 500(2)(b), or
Taxes Consolidation Act, 1997	sec0503.html	(1)Section 500(5) shall not apply in respect of associates of an investor if the company and the investment comply with this section.
Taxes Consolidation Act, 1997	sec0505.html	(ii) the loan capital (within the meaning of section 500(5)(b)) and the issued share capital, or
Taxes Consolidation Act, 1997	sec0508P.html	(i) a debt in respect of a payment of the kind mentioned in paragraph (d) or (e) of section 500(3), or
Taxes Consolidation Act, 1997	sec0508P.html	(h) makes to the individual any other payment except a payment of the kind mentioned in paragraph (a), (b), (c), (d) or (e) of section 500 (3) or a payment in discharge of an ordinary trade debt.
Taxes Consolidation Act, 1997	sec0508P.html	(5) For the purposes of this section, an individual receives value from the company where any person, who is treated as connected with the company for the purposes of section 500—
Taxes Consolidation Act, 1997	sec0508R.html	(3) Where at any time in the compliance period a member of a company receives or is entitled to receive any value from the company within the meaning of this subsection, then, for the purposes of section 500(5) in its application to any subsequent time—
Taxes Consolidation Act, 1997	sec0508R.html	(b) the amount of the part of that capital which consists of the shares relevant to section 500(5) and the amount of the part consisting of the remainder,
Taxes Consolidation Act, 1997	sec0508R.html	(5) In subsection (3)(b), the reference to the part of the capital which consists of the shares relevant to section 500(5) is a reference to the part consisting of shares which (within the meaning of that section) the individual directly or indirectly possesses or is entitled to acquire, and in subsection (4) the ‘relevant value’, in relation to each of the parts mentioned in that subsection, means the value received by the member or members entitled to the shares of which that part consists.
Taxes Consolidation Act, 1997	sec0508T.html	(3) Where a person has, by a disposal or disposals to which section 508M(1)(b) applies, disposed of all the shares issued to the person by a company, no assessment for withdrawing relief in respect of any of those shares shall be made by reason of any subsequent event unless it occurs at a time when the person is connected with the company within the meaning of section 500.