| Links from Section 508R | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(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— |
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Taxes Consolidation Act, 1997 |
(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, |
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Taxes Consolidation Act, 1997 |
(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. |
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Taxes Consolidation Act, 1997 |
(9) Where during a compliance period in respect of a qualifying investor’s investment in a qualifying company, that company redeems shares of any member other than that individual or purchases shares from any member other than that individual (either of which is referred to in this subsection as the ‘redemption’) then, notwithstanding subsection (1) (a), the relief that individual is entitled to, other than pursuant to section 503 or 507, shall not be reduced where— |
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Taxes Consolidation Act, 1997 |
(9) Where during a compliance period in respect of a qualifying investor’s investment in a qualifying company, that company redeems shares of any member other than that individual or purchases shares from any member other than that individual (either of which is referred to in this subsection as the ‘redemption’) then, notwithstanding subsection (1) (a), the relief that individual is entitled to, other than pursuant to section 503 or 507, shall not be reduced 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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| Links to Section 508R (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
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 |
(vi) the amount of the investment which qualifies for relief under section 502(2)(a), after any reduction required by section 497 or section 508R, and |
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Taxes Consolidation Act, 1997 |
(vi) the amount of the investment which qualifies for relief under section 502(2)(b), after any reduction required by section 497 or section 508R, and |
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Taxes Consolidation Act, 1997 |
(v) the amount of the investment which qualifies for relief under section 507, after any reduction required by section 497 or section 508R, and |
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Taxes Consolidation Act, 1997 |
(iii) the amount of relief available is to be reduced by section 508R. |
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Taxes Consolidation Act, 1997 |
(iii) the amount of relief is subject to a reduction under Chapter 10 (other than section 508R), |
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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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