| Links from Section 508P | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(4) For the purposes of this section, an individual receives value from the company where the individual receives any payment or asset in a winding up or in connection with a dissolution of the company, being a winding up or dissolution within section 490(6), in respect of shares held by the individual. |
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Taxes Consolidation Act, 1997 |
(i) a debt in respect of a payment of the kind mentioned in paragraph (d) or (e) of section 500(3), or |
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(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— |
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| Links to Section 508P (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(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— |
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Taxes Consolidation Act, 1997 |
508Q. Qualification to section 508P for specified persons |
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Taxes Consolidation Act, 1997 |
(1) A specified individual shall not have received value from a company by virtue of section 508P(3)(b) where— |
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Taxes Consolidation Act, 1997 |
(ii) shares that belong to another individual whose relief on those shares has been reduced by virtue of section 508P(3), |
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Taxes Consolidation Act, 1997 |
(ii) shares that belong to another individual whose relief on those shares has been reduced by virtue of section 508P(3), |
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Taxes Consolidation Act, 1997 |
(6) For the purposes of subsection (3), a member of a company receives or is entitled to receive value from the company within the meaning of that subsection in any case in which an individual would receive value from the company by virtue of paragraph (d), (e), (f), (g) or (h) of section 508P(3) (but treating as excepted from that paragraph (h) all payments made for full consideration), and the value received shall be determined as for the purposes of that section. |
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Taxes Consolidation Act, 1997 |
(a) any person who receives from the company any payment or asset which may constitute value received (by that person or another) for the purposes of section 508P or 508R(3), and |
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